SPA MANICURE /PEDICURE SET. PACKAGED IN A PLASTIC ( PVC) ZIPLOCK POUCH . CONTAINING A FOOT FILE BEING PLASTIC HANDLE WITH ABRASIVE POWDER ON PAPER BACKING, A NAIL BUFFER BEING FOAM BLOCK WITH ABRASIVE POWDER ON PAPER BACKING ON THE FOUR SIDES AND TWO PLASTIC ORANGE STICKS

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 3B HAS BEEN USED AS THE ESSENTIAL CHARACTER IS THE ABRASIVE NAIL BUFFER GIR 5B HAS BEEN USED FOR THE PAQCKAGING. 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.