PADDLE FOOT FILE. FILE HAS A POLYPROPYLENE HANDLE WITH EMERY PAPER ON TWO SIDES. THE GRANULES ARE SAND ON PAPER. USED TO SMOOTH THE SOLES OF YOUR FEET AND FOR FILING TOE NAILS. SIZE 24CM LONG X 0.6CM THICK.

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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 680530 ON A BASE OF OTHER MATERIALS. ALSO CLASSIFIED IN ACCORDANCE WITH:- GENERAL NOTE (D) TO CHAPTER 68. HSEN TO HEADING 6805.