THE DEVICE IS A MOBILE COMMODE AND IS A TECHNICAL AID FOR PEOPLE WITH DISABILITIES. THE COMMODE IS CONSTRUCTED FROM A STEEL TUBULAR WELDED FRAME WITH A PADDED SEAT AND BACK CUSHION AND IS HEIGHT ADJUSTABLE. THIS PRODUCT CAN BE USED AS EITHER A SEAT OR COMMODE AND COMPRISES OF THE DEVICE, SEAT CUSHION, TOILET SEAT, BUCKET, LID AND ARMRESTS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS): GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9401 - SEATS (OTHER THAN THOSE OF HEADING NO. 94.02), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF: GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 940171 - OTHER SEATS WITH METAL FRAMES - UPHOLSTERED ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 94 NOTE 2 HSEN TO CHAPTER 9401