Wooden Alphabet Puzzle. Includes 26 tokens, one for each letter of the English alphabet which feature a lowercase letter on one side and a picture of an object that represents the letter sound on the other side. Wooden tweezers are included to enable children to pick up the tokens and match them to the uppercase letters, before dropping them into the puzzle board. Includes wooden puzzle board, Easy Tweezers with rubberised handles and 26 double-sided wooden tokens. Activity Guide and multilingual packaging. Board measures 30.5cm L x 30.5cm W. 29 Piece Set Product made from wood and plastic. packaged in retail cardboard packaging. Educational toy to develop motor skills in children. Made from wood Wooden Alphabet Puzzle featuring letters and pictures

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 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds GIR 5 (b) has been used to identify the type of packaging, a cardboard box CN Code 95030061 Puzzles; Of Wood TARIC Code 9503006190 Other than hand-made Harmonized System Explanatory Notes (HSENs) 95.03 (F)