A RING BINDER MADE FROM A SEMI RIGID FIBRE BOARD SUBSTRATE 2.7MM THICK. COVERED IN A JACKET OF PVC 0.4MM IN THICKNESS. THERE IS A PVC FOAM COVER INSIDE (ONE SIDE) 2.0MM THICK MAKING THE PLASTIC CONSTITUTE MORE THAN HALF THAN THE TOTAL THICKNESS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3926: OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL: 392610: OFFICE OR SCHOOL SUPPLIES. ALSO CLASSIFIED IN ACCORDANCE WITH:- CHAPTER NOTES 1 HSEN NOTE 2 (g) PAPER AND PAPERBOARD EXCLUEDS TO CHAPTER 39 ALSO SEE EMAIL CONFIRMATION AND UPDATED PHOTOS AFTER FURTHER EXAMINATION OF PRODUCT BY TRADER