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Section XV — Base metals and articles of base metal

Chapter 82 — Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Heading 8214 — Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).

Subheading

8214.10 Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefore

Common commodities
Metal letter openers with built-in envelope slittersWooden pencil sharpeners with replaceable bladesGraphite erasing knives for office usePlastic pencil sharpeners for desksStationery blade sets for various office toolsStainless steel desk accessories: letter openers and erasersMetal pencil sharpener with interchangeable bladesHeavy duty pencil sharpeners for school suppliesWooden erasing knives for stationery setsAcrylic envelope slitters and letter openers

HS codes

CodeDescriptionTaxes
8214.10.00Paper knives, letter openers, erasing knives, pencil sharpeners and blades thereforCessEIC, Customs TaxCID, PAL, SSCL, VAT