COMMISSION IMPLEMENTING REGULATION (EU) No 858/2014
of 4 August 2014
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN-code) |
Reasons |
(1) |
(2) |
(3) |
An article (so-called manual knife sharpener) with measurements of approximately 27 × 14 × 19 cm, consisting of a handle and a support containing a two-stage (sharpening and polishing) grinding system with micron size diamond abrasives. See image(1) |
8205 51 00 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8205 and 8205 51 00. Given its objective characteristics, the article is intended for domestic use for manually sharpening knives and other blades. Even if the article is designed to be put on a flat surface to operate, it can, however, only be fully operational if held by hand. Consequently, classification as hand tools of heading 8205 is justified. The article is therefore to be classified under CN code 8205 51 00 as household tools. |