THE ITEM IS A TABLE PLACE MAT PRIMARILY MADE OUT OF MDF. THERE IS A THIN CORK BACKING GLUED TO THE MDF. THERE IS A WHITE COATING WHICH IS A BASIC POLYMER COATING. THIS COATING IS REQUIRED TO RECEIVE AN IMAGE WHICH IS AFFIXED TO THE PRODUCT ONCE IMPORTED INTO THE UK. WITH A PHOTO IMAGE.

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 4419 FOR TABLEWARE AND KITCHENWARE, OF WOOD GIR 3B HAS BEEN USED AS THE HARBOARD IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. CN CODE 441900 90 FOR OTHER THAN OF TROPICAL WOOD SPECIFIED IN ADDITIONAL NOTE 2 TO THIS CHAPTER