&&The "Soap Dish made of Water Buffalo Bone" is part of a bathroom accessories ensemble. According to the information received, the exact composition is as follow: 50% Medium Density Fiber (MDF), 35 % bone and 15% resin. The surface area is completely covered by an intricate, trellis pattern, bone inlay.

&&Despite the fact that the inlay of bone is representing a lesser percentage of the product composition in comparison with the MDF, it is what gives this product its essential character.&&According to Explanatory Note to heading 96.01, "Articles overlaid or inlaid with animal carving materials are classified in this heading, provided the overlaying or inlaying forms the main characteristic of the finished article. This may be so in the case of wooden boxes, caskets, etc., overlaid or inlaid with animal carving materials, e.g., ivory, bone, tortoise-shell or horn".&&Being an article of Heading 96.01 by application of General Interpretive Rule 3b, this article is excluded from Chapter 44 by Note 1 (q) to Chapter 44 which states: "this Chapter does not covers articles of Chapter 96".&&