&&The "Premium Guillotine Nail Trimmer, P/N 78498-303-051-CN" is a one-handed tool designed to trim a domestic pet's nails. The handles are constructed of non-slip plastic and the stainless steel blades feature a guillotine type action that cuts through the nails. This product is recommended for both cats and dogs.

&&Based on the description and use of the good as an instrument used to trim nails, this product meets the terms of heading 82.14 which states "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)." The guillotine nail trimmer is an instrument used to trim nails.&&&&Explanatory Note (2) to heading 82.14 includes "Manicure or pedicure sets and instruments, including nail files (folding or not). Such instruments also include nail cleaners, corn-cutters, corn-extractors, cuticle cutting knives, cuticle pressers and pushers, nail nippers and clippers."&&