&&The good at issue is a white, milky, lemon-scented emulsion sold in 7 oz. spray cans. It is described as a an anti-static and anti-fog plastic cleaner and polish that will leave a protective film, to be used for quick-cleaning all acrylic surfaces including Lexan, Plexiglas, Lucite, Acrylite and Isinglass. It contains petroleum distillates and is used on airplanes, boats, racing cars, etc.

&&According to Laboratory analysis, the good is mainly composed of water, volatile petroleum hydrocarbons such as petroleum distillates, a propellant, and small quantities of other substances such as an emulsifier, silicone, and lemon scent. It contains no wax.&&&&As per Explanatory Notes for heading 34.05, the good is akin to polishes, creams and similar preparations for footwear or leather; for the maintenance of wooden furniture, floors or other woodwork; and for coachwork, other than metal polishes, of said heading.&&