THE PRODUCT IS A TUB OF SINGLE HOLE PENCIL SHARPENERS. PUT UP FOR RETAIL SALE I A PLASTIC TUB, (CONTENTS 24 PIECES). MADE OF METAL, WITH A METAL BLADE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING :- GENERAL INTERPRETATIVE RULES (GIRs) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8214 - OTHER ARTICLES OF CUTLERY. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL :- 821410 - PAPER KNIVES, LETTER OPENERS, ERASING KNIVES, PENCIL SHARPENERS AND BLADES THEREFOR. ALSO CLASSIFIED IN ACCORDANCE WITH :- HSEN NOTE (1) TO HEADING 8214.