DECORATIVE FUNCTIONAL BOXES MADE FROM SHEETS OF LINDEN WOOD WHICH HAVE BEEN PRESSED TOGETHER TO CREATE THE BOX WHICH IS THEN HINGED. THE BOX IS THEN LACQUERED USING SHELLAC AND THEN HAND-PAINTED USING OIL PAINTS.

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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 442090 - OTHER THAN STATUETTES AND OTHER ORNAMENTS, OF WOOD ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 4420 - NOTE (1) HSEN EXCLUSION TO 9701 (A) (d) REFERS