A COLLAPSIBLE THERMALLY INSULATED CONTAINER DESIGNED TO HOLD FOOD AND DRINKS AND TO ACT AS A STOOL. WHEN ERECTED IT TAKES THE FORM OF A MULTI SIDED TUBE MADE OF INDIVIDUAL PANELS. EACH PANEL COMPRISES A SANDWICH OF HARDBOARD (WHICH PROVIDES RIGIDITY) AND INSULATING MATERIAL COVERED ON THE OUTER SURFACE WITH 600 DENIER POLYESTER, AND ON THE INNER WITH PLASTIC SHEET. THERE IS AN INTEGRAL SHEET PLASTIC BASE AND A SEPARATE CIRCULAR PADDED 'LID' WHICH FORMS THE SEAT. THE TUBE CAN BE KNOCKED FLAT FOR EASIER TRANSPORTATION.

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: SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF. GIR 3C HAS BEEN USED AS THE SEAT IS THE LAST HEADING IN NUMERICAL ORDER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940180: OTHER SEATS. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 94 NOTE 2 REFERS. HSENS TO HEADING 9401 REFER.