THIS APPARATUS TRIMS AND CUTS PAPER USING A ROTARY BLADE. THE SAFETY COVER OVER THE BLADE IS HELD IN THE HAND AND SLID ALONG A BEAM TO ENABLE CUTTING. THERE IS A PAPER GUIDE AND A PAPER LOCK TO ELIMINATE PAPER SLIPPAGE DURING CUTTING AND A DRAWER IN THE CUTTING TABLE FOR STORAGE OF REPLACEMENT BLADES AND CUTTER MATS. CUTTING CAPACITY IS 32 SHEETS STRAIGHT BLADE, 3 SHEETS PERFORATING BLADE 80GSM PAPER.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8441, WHICH INCLUDES OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 844110 INCLUDES CUTTING MACHINES. CN CODE 84411030 INCLUDES GUILLOINES ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (1) TO HEADING 8441. CNEN TO 84411030