A PENGUIN SHAPED STONEWARE MUG. THE PENGUIN IS A GREY COLOUR WITH A WHITE BREAST, YELLOW BEAK AND FEET, AND A RED AND BLUE SCARF. PACKAGED WITH A SACHET OF HOT CHOCOLATE FLAVOUR DRINK POWDER IN A SEALED CARDBOARD BOX AND A BAG OF WHITE MINI MARSHMALLOWS IN A SEALED PLASTIC BAG. THE HOT CHOCOLATE AND MARSHMALLOWS ARE CONSIDERED TO BE NEGLIGIBLE ARTICLES. THE ITEMS ARE PACKAGED TOGETHER FOR RETAIL SALE WITH A PLASTIC SURROUND ENCASING THE ITEMS.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 6912 - CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING PLASTIC SURROND ENCASING THE PRODUCTS CN CODE 69120023 - TABLEWARE AND KITCHENWARE; STONEWARE TARIC CODE 6912002310 - TABLEWARE AND KITCHENWARE, EXCLUDING CONDIMENT OR SPICE MILLS AND THEIR CERAMIC GRINDING PARTS, COFFEE MILLS, KNIFE SHARPENERS, SHARPENERS, KITCHEN TOOLS TO BE USED FOR CUTTING, GRINDING, GRATING, SLICING, SCRAPING AND PEELING, CORDIERITE CERAMIC PIZZA-STONES OF A KIND USED FOR BAKING PIZZA OR BREAD ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN GENERAL NOTE TO SUBCHAPTER II IN CHAPTER 69. HSEN TO HEADING 69.12 NOTE (A). CNEN TO HEADING 6912