STAPLE CARTRIDGE IS USED TO STAPLE BATCHES OF DOCUMENTS WITHIN A MULTIFUNCTIONAL MACHINE, THE MACHINES MAIN FUNCTIONS ARE COPYING, PRINTING AND SCANNING. THE STAPLE CARTRIDGE IS MADE OF TWO PLASTIC SIDE PANELS AND A PLASTIC PANEL SUPPORTING THE CARTRIDGES, IN PREPARATION TO BE INSTALLED INTO THE MULTIFUNCTIONAL MACHINE. EACH CARTRIDGE HOLDS 2000 STEEL STAPLES, THE SIZE OF EACH CARTRIDGE IS 4 X 2.5 X 2 CMS. THE PRODUCT IS VERY SIMILAR TO AN OFFICE STAPLER CARTRIDGE BUT IS ONLY DESIGNED TO FIT INTO A MULTIFUNCTIONAL MACHINE. THE STAPLES WHICH ARE CONTAINED IN THE CARTRIDGE ARE IN THE FORM OF STACKED STRIPS.

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 3 (b) HAS BEEN USED AS IT IS CONSIDERED THAT THE STAPLES IN STRIPS ARE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 830520 STAPLES IN STRIPS ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSEN'S) TO HEADING 8305.