AN ARTICLE OF POLYURETHANE HYDROPHILLIC FOAM, LAMINATED WITH A CLEAR POLYURETHANE FILM. THE FOAM HAS BEEN CUT AND WELDED INTO A HEEL SHAPE. THE PRODUCT IS USED AS A DRESSING FOR WOUNDS. IT IS PACKAGED IN UNITS OF 3, 5 AND 10.

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF THE GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; THE TEXT OF CODES 3005, 3005 90 & 3005 90 10 00; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3005;