THE ITEM IS A 100% MDF ORNAMENT IN THE SHAPE OF NUMBER 21. IT IS WHITE IN COLOUR. IT HAS THE WORDS HAPPY BIRTHDAY PRINTED ON THE BOTTOM. SAMPLE SEEN ITEM COMES WITH A PEN ATTACHED. IT IS MORE THAN 9MM THICK.

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 4420 - WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94 GIR 3B HAS BEEN USED AS THE WOODEN ORNAMENT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 442010 - STATUETTES AND OTHER ORNAMENTS, OF WOOD CN CODE 44201019 - OF OTHER WOOD ALSO CLASSIFIED IN ACCORDANCE WITH NOTE 3 TO CHAPTER 44 HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 4420