STEEL STAPLES. FOR USE IN HAND STAPLERS, USED IN OFFICES OR SMALL SHOPS, OR FOR USE IN PNEUMATIC HAND HELD STAPLERS USED IN LIGHT PACKING APPLICATIONS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8305 FITTINGS FOR LOOSE-LEAF BINDERS OR FILES. LETTER CLIPS, LETTER CORNERS, PAPERS CLIPS, INDEXING TAGS AND SIMIALR OFFICE ARTICLES, OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 830520 STAPLES IN STRIPS TARIC CODE 8305200090 OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN TO HEADING 8305 INCLUDES 'THIS HEADING COVERS STAPLES IN STRIPS OF THE KIND USED IN STAPLING MACHINES, IN OFFICES, FOR UPHOLSTERY, FOR PACKING ETC. EXCLUSION NOTE (D) TO HEADING 7317