HANDRIALS MADE FROM GLUE LAMINATED HARDWOOD. THE PRODUCT CONSISTS OF THREE LENGTHS OF WOOD WHICH HAVE BEEN LAMINATED AND SUBSEQUENTLY MOULDED AND WORKED INTO THE SHAPE OF A RAIL. SOME OF THE INDIVIDUAL LENGTHS OF WOOD HAVE BEEN FINGER- JOINTED.

CLASSIFICATION IS DETERMINED BY GENERAL INTERPRETATIVE RULES 1 AND 6; COMMISSION REGULATION (EC) NO. 1509/97; THE TEXT OF CODES 4418 AND 4418 90 10; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 4418, PARA 3.