CLA-2 CO:R:C:M 951605 EJD
TARIFF NO: 8205.51.30
Mr. Richard Stefanski
Osowski & Co. International, Ltd.
P.O. Box 66445
Chicago, IL 60666-0445
RE: Pastry/Pizza Cutter; EN Chapter 82
Dear Mr. Stefanski:
This is in response to your letter of March 12, 1992, to the
District Director of Customs in Chicago, Illinois, on behalf of
Ekco Housewares, Inc., concerning the classification of a
pastry/pizza cutter under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter was forwarded to this office
for a response together with the sample.
FACTS:
The pastry/pizza cutter consists of a 2 3/4 inch rotating
stainless steel wheel affixed to a beige plastic handle. The
sample is designed to be used both as a pastry and pizza cutter.
ISSUE:
What is the proper classification of the pastry/pizza
cutter under the HTSUS?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states that "for
legal purposes, classification shall be determined according to
the terms of the headings and any relative section or chapter
notes and, provided the headings or notes do not otherwise
require, according to GRIs 2 through 6."
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The Harmonized Commodity Description and Coding System
(HCDCS) Explanatory Notes (ENs) constitute the Customs
Cooperation Council's official interpretation of the Harmonized
System. While not legally binding on the contracting parties,
and therefore not dispositive, the ENs provided a commentary on
the scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80. The General ENs to Chapter 82, HTSUS,
state that
[t]his chapter covers certain specific kinds of base
metal articles, of the nature of tools, implements,
cutlery, tableware, etc....This Chapter includes: (A)
[t]ools which, apart from certain specified exceptions
(e.g., blades for machine saws), are used in the hand
(headings 82.01 to 82.05)...(C) [i]nterchangeable tools
for hand tools...(D) [a]rticles of cutlery (whether
intended for professional, personal or domestic use),
certain mechanical domestic appliances, spoons and
forks and similar tableware and kitchen utensils ....
HCDCS, p. 1101. ENs to Chapter 82 further indicate that "tools,
cutlery, etc., do not in general fall in this chapter unless the
blade, working edge, working surface or other working part is of
base metal...provided, however, that this condition is met, they
remain in the Chapter even if fitted with non-metallic handles
...." HCDCS, p. 1102. Section XV, additional U.S. Notes 1
states that the term base metals "embraces aluminum, ...cobalt,
copper...iron and steel...." (Emphasis added.)
The blade in the sample pastry/pizza cutter is a rotating
stainless steel wheel. Therefore, it meets the condition to be
classified in Chapter 82 of the HTSUS.
EN 82.05 of the HCDCS states:
This heading covers all hand tools not
included in other headings of this Chapter or
elsewhere in the Nomenclature (see the
General Explanatory Notes to this Chapter),
together with certain other tools or
appliances specifically mentioned in the
title.
It includes a large number of hand tools
(including some with simple hand-operated
mechanisms....This group of tools includes:
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...(E) Other hand tools(including glaziers'
diamonds).
This group includes:
(1) A number of household articles, including
some with cutting blades...such as:...pastry
cutters and jaggers ... "lightning" mincers
(with cutting wheels); cheese slicers;
vegetable slicers ....
HCDCS, p. 1107.
Subheading 8205.51.30, HTSUS, provides for
[h]andtools (including glass cutters) not
elsewhere specified or included; blow
torches and similar self-contained torches;
vises, clamps and the like, other than
accessories for and parts of machine tools;
anvils; portable forges; hand- or pedal-
operated grinding wheels with frameworks;
base metal parts thereof...[o]ther handtools
(including glass cutters) and parts
thereof...[h]ousehold tools, and parts
thereof...[o]f iron or steel...[o]ther
(including parts)....
It is clear then, from the GRI's and the ENs that
pastry/pizza cutters are classifiable under subheading
8205.51.30, HTSUS.
HOLDING:
The pastry/pizza cutters are provided for in heading 8205.
The actual classification is in subheading 8205.51.30, HTSUS, as
"handtools...other handtools... household tools...of iron or
steel...other...." The rate of duty is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division