A FOLDABLE MULTI-TOOL COMPRISING OF CLAW HAMMER, PLIERS, WIRE CUTTERS, SCREWDRIVER, SAW-BLADE, FILE, KNIFE AND BOTTLE OPENER. THE INDIVIDUAL TOOLS ARE MADE OF BASE METAL.

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 8211 - KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF HEADING 8208, AND BLADES THEREFORE GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8211 93 - OTHER THAN SETS OF ASSORTED ARTICLES: KNIVES HAVING OTHER THAN FIXED BLADES ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 3 TO SECTION XV NOTE 1 A TO CHAPTER 82