AN S SHAPED NAIL FIL AND BUFFER WITH A PLASTIC INJECTION MOULDED CORE. WITH 2 ABRASIVE SURFACES OF SILICON CARBIDE HELD TO PAPER WITH ADHESIVE. THE ABRASIVE PARTICLES ARE OF SIMILAR SIZE BUT NOT IDENTICAL.

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 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 680520 ON A BASE OF PAPER OR PAPERBOARD ONLY. TARIC CODE 6805200090 OTHER THAN ABRASIVE IN THE FORM OF IDENTICALLY SHAPED PARTICLES ON A SUPPORT. ALSO CLASSIFIED IN ACCORDANCE WITH:- GENERAL NOTE (D) TO CHAPTER 68. HSEN TO HEADING 6805.