THE PRODUCT IS A WOODEN FRAMED CHAIR WITH A CROSS DESIGN AT THE BACK. IT HAS A BURLAP COVERED SPONGE BASE WHICH IS REMOVEABLE. THE BASE OF THE LEGS HAS A NYLON NAIL TO STOP THEM SCRATCHING THE FLOOR SURFACE. THE PRIMARY USE OF THE CHAIR WOULD BE FOR WEDDINGS OR SIMILAR EVENTS.

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 EXPLANATORY NOTE PARAGRAPH 1