This heading covers :
(1) Open blade razors, including separately presented blades (finished or not), and separately presented base metal handles. (2) Safety razors, and their base metal parts and blades, finished or not. (3) Plastic safety razors presented with their blades. The heading also covers non-electric dry shavers and blades, cutting plates and heads for non-electric razors. Blanks of safety razor blades are also included in the heading when in the form of lengths of strip steel, tempered or not, provided they have been perforated ready for the manufacture of safety razor blades, or the outline of the blade has been incised allowing separation by slight pressure. The heading excludes : (a) Plastic safety razors presented without their blades (heading 39.24). (b) Electric razors and heads, blades and cutting plates of such razors (heading 85.10).
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