A SILICONE IMPREGNATED SPONGE DESIGNED TO GIVE LEATHER AND VINYL SHOES AND ACCESSORIES AN IMMEDIATE BUFFED FINISH. PRESENTED IN A DURABLE PLASTIC CASING.

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 3405 FOR POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL, SCOURING PASTES AND POWDERS AND SIMILAR PREPARATIONS (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING 3404 GIR 3 (B) HAS BEEN USED AS THE SPONGE IS IMPREGNATED WITH SILICON WHICH IS CONSIDERED TO FORM THE ESSENTIAL CHARACTER GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 340510 FOR POLISHES, CREAMS AND SIMILAR PREPARATIONS FOR FOOTWEAR OR LEATHER ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 3405 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO COMMODITY CODE 34051000