A PARTY NAIL PREPARATION SET. THE SET CONSISTS OF AN ETHYLENE-VINYL ACETATE (EVA) NAIL FILE WITH GLITTER SILVER ON ONE SIDE, A STAINLESS-STEEL CUTICLE PUSHER, 2 WOODEN ORANGE STICKS, A 4-SIDED NAIL BUFFER, 50 COTTON PADS AND A NAIL BRUSH. THE ITEMS ARE ALL PREPACKED INTO A POLYVINYL CHLORIDE (PVC) ZIPPED LOCK STORAGE POUCH WHICH MEASURES 16 X 15 X 7CMS. ITEMS ARE IMPORTED IN A SEALED POLYBAG READY FOR SALE.

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 9616- SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS. GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING: POLYBAG. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 961620- POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS. ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 9616 NOTE (4) REFERS.