A wall mounted stainless steel folding shower seat. It has a stainless steel frame with a plastic seat and back support, with polyurethane feet pads. The folding seat is fixed to the wall to assist access for disabled people to have a shower.
The folding seat is packaged individually in a cardboard box.
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 5b - has been used to identify the type of packaging.
GIR 6 - has been used to classify the goods to subheading level 940179 - Other seats, with metal frames, Other than upholstered.
Also classified in accordance with:
Chapter note 2 (b).
Harmonized System Explanatory Notes (HSEN) to heading 9401.