AN S SHAPED NAIL FIL AND BUFFER WITH A PLASTIC INJECTION MOULDED CORE. WITH 3 ABRASIVE SURFACES, 1 EQUALLING 50% OF THE ABRASIVE SURFACE IS OF SILICON CARBIDE HELD TO PAPER WITH ADHESIVE, THE OTHER 2 SURFACES ARE OF ALUMINIUM OXIDE HELD TO A FOAM BASE WITH ADHESIVE. THE FILE IS ATTACHED TO A METAL SPLIT RING KEYRING. THE ABRASIVE PARTICLES ARE OF SIMILAR SIZE BUT NOT IDENTICAL.

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 6805 NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP. GIR 3B HAS BEEN USED AS THE FUNCTIONAL NAIL FILE IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER TO THE DIFFERENT BASES AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 680530 ON A BASE OF OTHER MATERIALS. TARIC CODE 6805300090 OTHER THAN ABRASIVE IN THE FORM OF IDENTICALLY SHAPED PARTICLES ON A SUPPORT. ALSO CLASSIFIED IN ACCORDANCE WITH:- GENERAL NOTE (D) TO CHAPTER 68. HSEN TO HEADING 6805.