THE PRODUCT IS A NAIL CARE KIT. IT COMPRISES A WOODEN CUTICLE STICK AND A NAIL BUFFER. THE BUFFER IS MOUNTED ON A PLASTIC CENTRAL SUPPORT WITH A FOAM BACKING. PACKAGED TOGETHER IN A CLEAR PLASTIC WALLET. PUT UP FOR RETAIL SALE IN A SMALL CARDBOARD BOX.

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 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER TO THE DIFFERENT BASES AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 5B HAS BEEN 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 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.