## Common ground
All options describe different types of paper knives based on their material composition.
## Options at a glance
**3926.10 – Made of plastic material**
- **Defining trait:** Constructed primarily from plastic, not metal or precious materials.
- **Typical examples:** Disposable plastic desk cutters, school-grade paper knives.
- **Best fit when:** The knife is lightweight, molded from plastic, and lacks metallic or decorative elements.
**7114 – Incorporating jewellery, precious metal or metal clad with precious metal**
- **Defining trait:** Features decorative or valuable materials like gold, silver, or gemstones.
- **Typical examples:** Ornate paper knife with a gold-plated handle or embedded stones.
- **Best fit when:** The item is designed as a luxury or decorative object, not just functional.
**8214.10 – Made of base metal**
- **Defining trait:** Constructed from non-precious metals like steel, iron, or brass.
- **Typical examples:** Standard metal paper cutters, office desk knives with steel blades.
- **Best fit when:** The knife is durable, metallic, and intended for everyday use without precious materials.
## Key differences
| Feature | 3926.10 (Plastic) | 7114 (Precious/Decorative) | 8214.10 (Base Metal) |
|----------------------|-------------------|----------------------------|------------------------|
| Material | Plastic | Precious metal/gems | Steel, iron, brass |
| Primary use | Functional | Decorative/luxury | Functional/durable |
| Common context | Schools, disposables | Art, gifts, high-end offices | Offices, general use |
## How to choose
- Is the knife made of plastic? → 3926.10
- Does it contain gold, silver, or gemstones? → 7114
- Is it made of steel, iron, or other non-precious metal? → 8214.10
## Overlaps & pitfalls
A paper knife could technically fall into multiple categories if, for example, it has a plastic body with a gold-plated blade (plastic + precious metal). In such cases, prioritize the **main material** or **primary function**: if decorative, use 7114; if functional and mostly metal, use 8214.10. If unclear, choose based on the dominant material