Is the tariff code indeed used for VAT? or just for tariffs aka import duties the way I know it?
Other than that I'm pretty sure the code is assigned following a clear logic and it IS a knife so I am not sure you can ever end up in 'hand decorated manufactured articles' but that aside....
If VAT follows the tariff we should ship straight to EU from Japan as there is likely NO tariff in place.
https://www.eu-japan.eu/sites/default/files/imce/library/epahandbook_2021.pdf
Problem is that VAT is defined differently, and our tax dept tells me that I need to pay VAT over the total value of goods, shipping and handling and duties (if any), and the categories of which VAT percentage needs to be paid do not mention anything like a tariff code but that is a simple list stating 'you pay 21% unless and then a few exceptions without 'sharp pointy objects' listed as exception,