A TWELVE INCH COCO MOSS LINER THAT IS USED FOR HANGING BASKETS. THE PRODUCT IS MADE FROM COCONUT FIBRES. THE COCONUT FIBRE HAS BEEN DRIED IN THE SUN. THE FIBRES HAVE NOT BEEN SPUN OR TWISTED PRIOR TO BEING MADE INTO THE LINER. THE LINER HAS BEEEN BEATEN INTO SHAPE BY A HAMMER.

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 1404 - VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 140490 - OTHER THAN COTTON LINTERS TARIC CODE 1404900090 OTHER THAN BETEL LEAVES (PIPER BETLE L.) ALSO CLASSIFIED IN ACCORDANCE WITH HSEN TO CHAPTER 1404