A NAIL FILE SIMILAR TO AN EMERY BOARD IN CONSTRUCTION. MADE FROM EVA, PS BOARD AND SANDPAPER (EMERY GRAINS SPRAYED ON THE PRINTED PAPER). SIZE 120MM X 20MM. PRESENTED IN A CLEAR CELLOPHANE CASE.

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 6805- ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR. NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP. GIR 5(B) IS USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 680530 - ON A BASE OF OTHER MATERIALS TARIC CODE 6805300090 - OTHER ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 6805