CLA-2 CO:R:C:M 952096 DWS
District Director
U.S. Customs Service
909 First Avenue
Room 2039
Seattle, WA 98174
RE: IA 33/92; Cheese Knives, Cheese Slicers, Cheese Cleavers,
Salt and Pepper Mills, and Roller Pins; Chapter 71,
Note 1(a); General Explanatory Note to Chapter 82
Dear Sir:
This is in response to your memorandum of May 11, 1992,
requesting internal advice concerning the tariff classification
of cheese knives, cheese slicers, cheese cleavers, salt and
pepper mills, and roller pins under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of cheese knives, cheese slicers,
cheese cleavers, salt and pepper mills, and roller pins. The
cheese knife consists of a slicing blade of base metal and a
handle of green serpentine stone. The cheese cleaver consists of
a slicing blade of base metal and a handle of green serpentine
stone. The salt and pepper mills consist of a green serpentine
stone cylinder container with either a green serpentine stone or
oak wood top attached. The roller pin consists of a roller of
green serpentine stone with an oak wood handle. The cheese
slicer consists of a handle with a slicing wire of base metal.
The slicing wire mechanism attaches to a slab base of green
serpentine stone.
ISSUE:
What is the proper classification of the subject merchandise
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes. (emphasis supplied).
Counsel for the importer argues that the merchandise is
classifiable under chapter 82, HTSUS,which provides for:
"[t]ools, implements, cutlery, spoons and forks, of base metal;
parts thereof of base metal."
Chapter 71, note 1(a), HTSUS, provides that:
1. Subject to note 1(a) to section VI and except as provided
below, all articles consisting wholly or partly:
(a) Of natural or cultured pearls or of precious or semi
precious stones (natural, synthetic or reconstructed),
. . . .
are to be classified in this chapter.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, the
General Explanatory Note to chapter 82 (p. 1102), HTSUS, states
that:
[c]utlery and other articles classified in headings 82.08 to
82.15 may be fitted with minor trimmings of precious metal
or metal clad with precious metal . . . .; if, however, they
include other parts (e.g., handles or blades) of precious
metal or metal clad with precious metal, or if they contain
natural or cultured pearls, or precious or semi-precious
stones . . . ., they are classified in Chapter 71.
All of the subject kitchen implements contain parts of semi-
precious stones. Based upon chapter 71, note 1(a), HTSUS, and
General Explanatory Note to chapter 82, HTSUS, it is our position
that the subject merchandise is classifiable under subheading
7116.20.20, HTSUS, which provides for: "[a]rticles of precious or
semiprecious stones (natural, synthetic, or reconstructed):
[o]ther: [o]f semiprecious stones."
Counsel for the importer claims that GRI 1 requires that, in
determining the classification of an article, the competing
headings must be compared, and the most specific one is the
correct heading. This is incorrect. GRI 1 provides that
"[c]lassification shall be determined according to the terms of
the headings AND ANY relative section or chapter notes and,
provided such headings or notes do not otherwise require, . . ."
(emphasis added). Inasmuch as chapter 71, note 1(a), HTSUS, is
such a relative note, classification will be accomplished
accordingly. Resort to the specificity rule in GRI 3(a) would be
incorrect in this instance.
HOLDING:
The subject merchandise is classifiable under subheading
7116.20.20, HTSUS. The general, column one rate of duty is 21
percent ad valorem. You should advise the internal advice
applicant of this decision.
Sincerely,
John Durant, Director
Commercial Rulings Division