THE PRODUCT IS A SET OF CUTTING DIES THAT ARE USED IN CRAFTING. THE PRODUCTS HAVE A "STEEL RULE" CUTTING EDGE AND ARE IN THE SHAPE OF SPECIFIC DESIGNS. THE DIE IS PLACED EITHER IN FRONT OR BEHIND A SELECTED MEDIUM (PAPER OR THIN CARD), AND IS PASSED THROUGH A MACHINE TO CUT OUT THE SHAPE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 8208, WHICH INCLUDES KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES. GIR5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 820890 INCLUDES OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE 5(b) TO HEADING 8208.