The merchandise under consideration is referred to as an “Etched Glass Nail File”. The merchandise consists of a glass nail file measuring approximately 5.5 inches long by .5 inches wide by .125 inches thick, packaged for retail sale with a fitted plastic case. The handle of the glass nail file is painted translucent orange and purple. The company logo of “GSQ by Glamsquad” is printed on the handle. You indicated in your letter that the glass nail file is not coated with any abrasive powder or grain. You also stated the first few inches of the pointed end of the glass nail file is dipped into an acid bath that etches the surface of the glass providing an abrasive surface. Our Customs laboratory has determined that this article is composed of pressed and toughened (specially tempered) glass.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N321961