AN ELECTRICALLY POWERED HAND-HELD SANDER WITH RUBBER GRIPS AND A TEAR DROP SHAPED BASE FOR ACCESS TO TIGHT SPACES AND CORNERS. THE SANDER IS SUITABLE FOR SANDING, REMOVING PAINT, CLEANING GLASS AND REMOVING RUST. IT HAS A REMOVABLE BASE AND IS PRESENTED DIFFERENT SHAPED BASES AND SAND PAPER.

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 8467 - TOOLS FOR WORKING IN THE HAND, PNUEMATIC, HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR NON ELECTRIC MOTOR GIR 3(B) HAS BEEN USED AS THE SANDER IS CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 846721 - WITH SELF CONTAINED ELECTRIC MOTOR; OTHER THAN DRILLS OF ALL KINDS AND SAWS CN CODE 84672959 - OTHER THAN CAPABLE OF OPERATION WITHOUT AN EXTERNAL SOURCE OF POWER: GRINDERS AND SANDERS; OTHER THAN ANGLE GRINDERS OR BELT SANDERS ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (5) TO HEADING 8467