A BREATHABLE WATERPROOF LINER MADE FROM POLYURETHANE. THIS IS USED TO LINE A HIP SPICA CAST, WHICH IS USED FOR CHILDREN. IT IS INTENDED FOR USE IN BODY CASTS APPLICATIONS, WHERE THE PHYSICIAN DETERMINES THE NEED FOR A BARRIER TO PROTECT AGAINST URINE AND EXCREMENT. IT ENABLES MOISTURE TO EVAPORATE THEREFORE REDUCING ODOUR AND IMPROVING HYGEINE. THE ITEM IS PACKAGED IN A CARDBOARD BOX. TWO LINERS PER BOX

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 3926: OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914 GIR 5B HAS BEEN USED TO IDENTIFY THE PACKAGING: PACKAGED IN A CARDBOARD BOX GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392690: OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING HEADING CN CODE 39269092: OTHER THAN PERFORATED BUCKETS AND SIMILAR ARTICLES USED TO FILTER WATER AT THE ENTRANCE TO DRAINS; MADE FROM SHEET ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONSED SYSTEM EXPLANATORY NOTES TO HEADING 3926