LADIES EMERY BOARD NAIL FILE- A TRADITIONAL EMERY BOARD MADE FROM EMERY PAPER GLUED TO A FOAM INNER. THIS MAKES IT BOTH ABRASIVE AND FLEXIBLE. IT IS USED FOR FINGER NAIL AND TOE NAIL CARE. THEY ARE USED BY MANICURISTS TO SHAPE AND SMOOTH THE NAIL DURING MANICURE AND PEDICURE SESSIONS. IT HAS A DECORATIVE DESIGN ON BOTH SIDES. THE NAIL FILE IS MADE UP OF SAND ON PAPER GLUED ONTO AN EVA/PP INNER FOAM.

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, ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS. 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 5b HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 680530, ON A BASE OF OTHER MATERIALS. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN'S 6805