A BOOT CARE KIT COMPRISING OF A 125 ML SPRAY BOTTLE OF BOOT BUFFER, A COLOURLESS LIQUID THAT CONTAINS ISOPARAFINIC HYDROCARBON, WHICH IS USED TO RESTORE THE FINISH TO RUBBER BOOTS, AN IMPREGNATED SILICONE SPONGE HELD WITHIN A PLASTIC BOX, USED TO GIVE LEATHER AND RUBBER BOOTS A BUFFED FINISH/SHINE AND A WOVEN COTTON POLISHING CLOTH. THE PRODUCTS ARE PACKAGED IN A PRINTED CARDBOARD BOX WITH A TRANSPARENT PLASTIC WINDOW AND A CARRY HANDLE.

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 3405 FOR POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL, SCOURING PASTES AND POWDERS AND SIMILAR PREPARATIONS (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING 3404 GIR 3 (B) HAS BEEN USED AS THE PREPARATIONS FOR FOOTWEAR ARE CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 340510 FOR POLISHES, CREAMS AND SIMILAR PREPARATIONS FOR FOOTWEAR OR LEATHER ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 3405 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO COMMODITY CODE 34051000