BABY WALKER WITH BUILT-IN ACTIVITIES, PADDED SEAT MOUNTED TO PLASTIC BASE SUPPORTED ON METAL FRAME. FEATURES INCLUDES 360 DEGREE ROTATIONAL BASE, 5 DIFFERENT ADJUSTABLE HEIGHTS SETTINGS TO ADAPT BABYS GROWTH, HIGH BACK SEAT, AN ELECTRONIC MUSCIAL PUSH-BUTTON KEYS WITH COLOURFUL LIGHTS.

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 9401: SEATS (OTHER THAN THOSE OF HEADING 9402) WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF. GIR 3B HAS BEEN USED AS THE SEAT IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940171: OTHER SEATS. WITH METAL FRAME, UPHOLSTERED. ALSO CLASSIFIED IN ACCORDANCE WITH : CHAPTER 94 NOTE 2 REFERS. HSEN TO HEADING 9401 REFERS.