Removal of the tarnish from the silver is a physical change.
The type of change which doesn't produce any new substance is called as physical change. Tarnish refers to the thin black layer that is formed on the silver. Formation of tarnish is chemical change as due to oxidation a black color layer is formed.
On the other hand, removal of tarnish from silver is considered as physical change as no new product is formed and only we are obtaining the silver in its pure form.