A TOILET SEAT WITH COVER MANUFACTURED FROM RECLAIMED POST INDUSTRIAL WOOD WASTE COMBINED WITH PHENOLIC RESIN AND PAINTED WITH A WATER-BASED ACRYLIC PAINT. THE MATERIAL IS MADE OF APPROXIMATELY 85% WOOD FLOUR TO 15% RESIN. AVAILABLE IN DIFFERENT SIZES WITH DIFFERENT FITTINGS TO SUIT VARIOUS TOILET PANS.

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 3922 - BATHS, SHOWER-BATHS, SINKS, WASHBASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS GIR 3 (B) HAS BEEN USED AS THE PLASTIC RESIN IS CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 6 HAS BEEN UASED TO CLASSIFY THE PRODUCT TO SUBHEADING LEVEL 3922 20 LAVATORY SEATS AND COVERS ALSO CLASSIFIED IN ACCORDANCE WITH:- COMMISSION IMPLEMETING REGULATION (EU) No 276/2013 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO HEADING 3920 AND SUBHEADINGS 3926 40 00 AND 6810 99 00