HEEL FILE. OF PLASTIC WITH AN ABRASIVE PAD OF CARBORUNDUM. WITH A 2 PIECE EXTENDABLE HANDLE AND RUBBER GRIP. THE FILE IS SPECIFICALLY CURVED TO REACH THE CONTOURS OF THE HEEL. PACKAGED IN A PLASTIC PRESENTATION BOX.

CLASSIFICATION IS DETERMINED ACCORDING TO GIRS 1, 5B AND 6. CN CODE 68053080 OTHER THAN ON A BASE OF VULCANIZED RUBBER. TARIC CODE OTHER THAN ABRASIVE IN FORM OF IDENTICALLY SHAPED PARTICLES ON A SUPPORT.