A FANCY DRESS COSTUME DESIGNED TO LOOK LIKE A COCKROACH. THE OUTFIT CONSISTS OF A PARTIALLY STUFFED BODY THAT REACHES DOWN TO THE KNEES, THERE ARE SLEEVES FOR THE ARMS AND TWO STUFFED FAKE LEGS ATTACHED TO EACH SIDE OF THE COSTUME TO GIVE THE APPEARANCE OF THE COCKROACH'S LEGS, THE FAKE LEGS AND ARM SLEEVES HAVE A TRIM OF FUR RUNNING ALONG THE TOP. THE OUTFIT HAS A ZIP THAT RUNS FROM THE CHEST TO THE NECK. THE OUTFIT COVERS THE HEAD BUT NOT THE FACE, THIS HAS TWO STUFFED ANTENNAS ON TOP. COMPOSITION IS 100% KNITTED POLYESTER.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 9505 - FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES. GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL 950590 - OTHER THAN ARTICLES FOR CHRISTMAS FESTIVITIES. ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 9505