A PHOTO FRAME MADE OF WOOD (MDF) AND STAINED DARK BROWN, THE FRONT OF THE FRAME HAS A FLORAL DESIGN MADE OF ARTIFICIAL STONE (POLYRESIN) STUCK TO IT. THE DESIGN GOES AROUND THE GLASS WINDOW IN THE CENTRE OF THE FRAME. THE GLASS WINDOW HOLDS 6X4 INCH PICTURE. POLYRESIN IS MADE FROM 55% STONE AND 45% RESIN.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 4414 WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS GIR 3B HAS BEEN USED AS THE WOOD IS CONSIDERED TO BE THE ESSENTIAL CHARACTER CN CODE 44140090 OF OTHER WOOD