The double-sided, disinfectable foot file with disposable file attachment fits comfortably in the hand and removes calluses thoroughly and effectively with grit strengths 80 and 120. Rough, dry or hardened skin is easily and safely removed with the coarse side. The fine grit strip smoothes the skin and makes it even softer and more cared for.Contents: 1 x file2 x Grit Strip 802 x Grit Strip 120 The American Low Value Shipment Regulatory Modernization Act is active since March 2016 and increases the duty and tax free value of goods American citiziens could import from other countries by mail from $200 to $800 as well as no formal customs procedures are required. The American Low Value Shipment Regulatory Modernization Act is active since March 2016 and increases the duty and tax free value of goods American citiziens could import from other countries by mail from $200 to $800 as well as no formal customs procedures are required