i.

are composed of a bandage-like material, containing ‘heat cells’ including chemicals;

ii.

operate in similar fashion to a poultice, though providing additional benefits;

iii.

through an exothermic chemical reaction relieve pain, decrease stiffness and promote tissue healing (as verified in multiple clinical trials);

iv.

are put in forms or packings for retail sale, and

v.

are explicitly presented and marketed as being for medical purposes and as producing the effects identified in (iii) above,

on the basis of the chemicals being the material or component which gives them their essential character and not under heading 3005 (on the basis of the wording of the relevant headings, section or chapter notes, and explanatory notes under General Rule of Interpretation 1, the operation of General Rule of Interpretation 3(a) requiring classification in accordance with the most specific description, or otherwise)?