COSTCO ISTA TEST REPORT

*THE TESTING LAB OVERALL RATING IS PROVIDED TO COSTCO AS AN AID IN REVIEWING REPORT DATA. THE RATING IS BASED ON LAB RESULTS. FINAL PRODUCT ACCEPTANCE OR REJECTION IS PER COSTCO ONLY. TESTING OF VENDOR’S MERCHANDISE BY COSTCO IS NOT A SUBSTITUTE FOR VENDOR’S OWN TESTING AND OTHER QUALITY ASSURANCE RELATED OBLIGATIONS IN CONNECTION WITH ITS SALE OF MERCHANDISE TO COSTCO. COSTCO TESTING SHALL NOT LIMIT COSTCO’S RIGHTS, OR DIMINISH OR REMOVE ANY OF VENDOR’S RESPONSIBILITIES.

COSTCO WHOLESALE LAB NUMBER: 55043561819 (HK) NON-FOODS QUALITY ASSURANCE DEPARTMENT: 27 999 LAKE DRIVE DATE IN: DEC 22, 2004 ISSAQUAH, WASHINGTON 98027 DATE OUT: DEC 24, 2004 MOD. LOG IN: / ATTN: nonfoodsqa@costco.com WORKING DAYS: 3 ADDENDUM DATE: / PAGE 1 OF 6

LAB OVERALL RATING *See Below Note GOOD X CORRECTIVE ACTION REQUIRED UNSATISFACTORY Note: Rating based on testing lab results. Final acceptance, or rejection is

per Costco only. TESTING FOR

Packaged Product Transit Testing ISTA 1A/1B PC – 9000 – US

ITEM IS A KIRKLAND SIGNATURE (PRIVATE LABEL) YES NO X

SAMPLE STATUS: PRE-PRODUCTION PRODUCTION X SAMPLE SUBMITTED BY: COSTCO VENDOR X INSPECTION PULL

CV TESTING Inspection Report #: Sample Description: BEAR CHAIR KIT - UNFINISHED Vendor: BEAR CHAIR KIT Factory: MDK ASIA SDN. BHD Costco QA Project Person: MIKE TARLI Costco Item No.: 94923 Country of Origin: MALAYSIA Country of Destination: CANADA Package Dimensions (In.): 8.25” X 8.25” X

40.5” Package Weight (Lbs.): 29.3 Lbs.

Assortment: / Model Number: / Is this a Re-test? Yes: X No: Charge Vendor: Yes: X No: Previous Test Report No.: 5304-321-0095 Amended Report: Yes: No: X Reason For Amendment: /

55043561819 Page 2 of 6

C/N PC68982 Jc 55043561819 ISTA ID NO.: ST-2276

TEST PROPERTY GOOD C.A.R. UNSAT COMMENTS Overpackaging N/A Packaged Product X Performance X

DESCRIPTION OF PACKAGE: Regular slotted container constructed of white double wall corrugated board is glued at seam joint and secured by wide tape (See Exhibit 1). VISUAL PRODUCT/PACKAGE REVIEW PRIOR TO TESTING: (If Defects Or Damage Present, Describe) Sample Product: All components from the chair are not damaged. Packaging: The packaging materials are not damaged. VISUAL PRODUCT/PACKAGE REVIEW AFTER TESTING: (If Defects Or Damage Present, Describe) Sample Product: All components from the chair are not damaged after tests. Packaging: The packaging materials are not damaged after tests. DESCRIPTION OF SAMPLE PRODUCT AND PACKAGING MATERIAL: Inside the master container, the thirty pieces of components from the chair and the hardware packed in plastic bag are placed (See Exhibits 2-12). FAILED PROPERTY: None. The package Passes the packaging test criteria with no noticeable damage noted after vibration and drop tests per ISTA test procedure project 1A.

55043561819 Page 3 of 6

C/N PC68982 Jc 55043561819 ISTA ID NO.: ST-2276

If there are questions or concerns regarding above report, please contact the appropriate LAB persons. Technical questions & concerns: Larry Ching & Jan Cheung larry.ching@hk.bureauveritas.com

jan.cheung@hk.bureauveritas.com Concerns regarding billing: JoJo Li 852-24941146 jo-jo.li@hk.bureauveritas.com Report approval & sample return: Mike Tarli mtarli@costco.com Assistant Supervisor of Hardline Division Larry Ching

Bureau Veritas Hong Kong Limited

Unit 1319, 13/F., Vanta Industrial Centre,

21-33 Tai Lin Pai Road, Kwai Chung, N.T., Hong Kong

Tel: 852-24181222 Fax: 852-24806666

This report is intended for your exclusive use. Any copying or replication of this report to or for any other person or entity, or use of our name or trademark, is permitted only with our written permission. Our report is limited to the test samples identified herein. The results set forth in this report are not necessarily indicative or representative of the statistical quality or characteristics of the lot from which a test sample was taken or any similar or identical product unless specifically and expressly noted. Our report includes all the tests requested by you and the results thereof. You shall have thirty days from receipt of this report to request additional testing of the samples or to notify us of any errors or omissions relating to our report; provided, however, such notice shall be in writing and shall specifically address the issue you wish to raise. A failure to raise such issue within the prescribed time shall constitute your unqualified acceptance of the completeness of this report, the tests conducted and the correctness of the report contents.

BV Lab Number: 55043561819 Technician Name: TK YIP Test Date: DEC 23, 2004 Reviewed By/Date: LARRY / DEC 24, 2004

Page 1 of 3

COSTCO WHOLESALE TEST PROTOCOL FOR

PC-9000-US

Packaged Product Transit Testing ISTA 1A/1B

Evaluation Citation/Method No. Samples

Criteria Results Rating

OVER PACKAGING Labeling ISTA Procedure

1A & 1B (2001)

1 Label identifying an "Over-packaged product for drop / vibration testing" (Costco Requirement: Yes/No - Desired Not Required)

NA (No over-packaging)

/

Inspection Visual All No major defects / No breaks in or crushing of the over-packaging

NA /

PACKAGED PRODUCT Labeling ISTA Procedure

1A & 1B (2001)

1 Label identifying a "Packaged product for drop / vibration testing"

No label identifying a "Packaged Product"

/

Inspection Visual 1 No major defects / No Breaks in or crushing of the packaging – The packaged product shall not be opened prior to testing unless there is a sign of damage such as rattling. In this case, the package can be opened and the item inspected for damage. Damaged product will not be tested. Inner packaging must not be disturbed in a manner to compromise test results after resealing the package.

M GOOD

Hazards Visual 1 Staples are not permitted in the construction of the carton except along the bottom or along the manufacturer’s edge only. Steel strapping is not permitted. Plastic strapping is permitted but the securing device / method (i.e. Buckle) must not contain or create a sharp point or edge.

M GOOD

Physical Dimensions: Length (In.) ISTA Procedure

1A & 1B (2001)

1 Standard measure. 8.25” /

Width (In.) ISTA Procedure 1A & 1B

(2001)

1 Standard measure. 8.25” /

Depth (In.) ISTA Procedure 1A & 1B

(2001)

1 Standard measure. 40.5” /

Weight (Lbs.) ISTA Procedure 1A & 1B

(2001)

1 Standard measure. 29.3 Lbs. /

BV Lab Number: 55043561819 Technician Name: TK YIP

Page 2 of 3

PC-9000-US

Packaged Product Transit Testing ISTA 1A/1B

Evaluation Citation/Method No. Samples

Criteria Results Rating

Material Qualities: Material Description Visual All Inspection / Identification Double wall corrugated board / Material Face Color Visual All Inspection / Identification White color / Thickness (mm) TM-HL-0001 1 Inspection / Identification 0.301” /

TEST PROCEDURES Vibration:

Method 1A (150 Lbs. or Less) ISTA Procedure 1A & 1B

(2001)

1 No major defects after 14,200 vibratory impacts. (Note: If Damage Occurs Only To Display Box (Retail Carton) And No Damage To Product Rate As Corrective Action Required)

M GOOD

Method 1B (Over 150 Lbs.) ISTA Procedure 1A & 1B

(2001)

1 No major defects after 11,800 vibratory impacts. (Note: If Damage Occurs Only To Display Box (Retail Carton) And No Damage To Product Rate As Corrective Action Required)

NA /

Impact: Audible drop damage-Method 1 A/B

Audio 1 If Possible Report On Which Drop Damage Occurred (By Sound)

NA /

Method 1A (150 Lbs. or Less) ISTA Procedure 1A & 1B

(2001)

1 No major damage after 10 drops from a specific height in a specific sequence as described in ISTA 2001 Procedure 1A (Note: If Damage Occurs Only To Display Box (Retail Carton) And No Damage To Product Rate As Corrective Action Required)

M (Drop Height = 24”)

GOOD

Method 1B (Over 150 Lbs.) ISTA Procedure 1A & 1B

(2001)

1 No major damage after 6 drops from a specific height in a specific sequence as described in ISTA 2001 Procedure 1B (Note: If Damage Occurs Only To Display Box (Retail Carton) And No Damage To Product Rate As Corrective Action Required)

NA /

Inspection of Electrical Samples After Testing

Visual 1 No damage to electrical components. Must function as intended (ex. Battery operated: place batteries in switch to “on”, cord (Electrical) plug in sample, switch to “on”.)

NA /

BV Lab Number: 55043561819 Technician Name: TK YIP

Page 3 of 3

Key: M Meets NM Does Not Meet NA Not Applicable NT Not Tested * Additional Charge For This Test ** Mandatory Requirement No. Of Samples Required For Complete Testing: 3 No. Of (Fully Packed) Cartons For Transit Testing: 1 Creation Date: December 24, 1998 No. Of Working Days For Complete Testing: 5 Editorial Revision Date: October 20, 2004 Pricing Review Date: Technical Review Date:

55043561819 Page 4 of 6

C/N PC68982 Jc 55043561819 ISTA ID NO.: ST-2276

EXHIBIT 1 EXHIBIT 2

EXHIBIT 3 EXHIBIT 4

55043561819 Page 5 of 6

C/N PC68982 Jc 55043561819 ISTA ID NO.: ST-2276

EXHIBIT 5 EXHIBIT 6

EXHIBIT 7 EXHIBIT 8

55043561819 Page 6 of 6

C/N PC68982 Jc 55043561819 ISTA ID NO.: ST-2276

EXHIBIT 9 EXHIBIT 10

EXHIBIT 11 EXHIBIT 12