LADIES EMERY BOARD NAIL FILE-TRADITIONAL EMERY BOARDS MADE FROM EMERY PAPER GLUED TO A THIN CARDBOARD INNER. THIS MAKES IT ABRASIVE BUT NOT 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. THE NAIL FILE IS MADE UP OF SAND ON PAPER GLUED ON TO PAPERBOARD OR CARDBOARD.

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. 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 680520, ON A BASE OF PAPER OR PAPERBOARD ONLY ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN'S 6805