A 3 SEATER SOFA UPHOLSTERED IN A FABRIC MATERIAL WITH A FOAM INNER. THE FRAME OF THE SOFA IS MDF WITH LEGS OF SOLID WOOD. FOR USE WITHIN A LIVING ROOM. DIMENSIONS 148 x 85 x 86 CMS

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9401 FOR SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940161 FOR OTHER SEATS, WITH WOODEN FRAMES; UPHOLSTERED ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 9401