THE PRODUCT IS A DIE THAT IS USED IN CRAFTING TO CUT A DESIGN FROM A SELECTED MEDIUM SUCH AS THIN PAPER OR CARD. THE MEDIUM IS PLACED AGAINST THE CUTTING SIDE OF THE DIE WHICH IS THEN PRESSED THROUGH A MACHINE WHICH EXERTS PRESSURE WHICH IN TURN EXPOSES THE STEEL RULE CUTTING EDGE, AND CUTS THE DESIGN IN THE MEDIUM.

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.