A HANDMADE JAPANESE SAMURAI STYLE SWORD. THE SWORD HAS A SHEATH AND A SLING THAT COMES WITH IT, THE SHEATH IS MADE FROM CLOTH, AS WITH THE HANDLE. THE OVERALL SIZE OF THE SWORD IS 40.9 INCHES, WITH THE BLADE LENGTH BEING 26.6 INCHES, THE SWORD IS MADE FROM CARBON STEEL.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR): GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9307 - SWORDS, CUTLASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR. ALSO CLASSIFIED IN ACCORDANCE WITH:- THE HSEN'S TO HEADING 9307 REFERS.