CLA-2 CO:R:C:M 955938 RFA
Regional Commissioner of Customs
c/o Protest and Control Section
6 World Trade Center, Room 761
New York, NY 10048-0945
RE: Protest No. 1001-93-108505; Scissors; Blister Packs; Goods
put up in sets for retail sale; GRI 3(b); EN X to GRI 3(b);
GRI 6
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 1001-93-108505, which concerns the
classification of a scissors blister pack under the Harmonized
Tariff Schedule of the United States (HTSUS). The subject entry
was liquidated on September 3, 1993. The protest was timely
filed on December 2, 1993.
FACTS:
The subject merchandise is a blister pack containing 3
scissors of different sizes (8 inches, 5.75 inches, and 4.75
inches) from Hong Kong. The scissors are designed for cutting
paper and light cardboard. All three scissors have plastic
molded finger rings and steel blades which are dull and have
rounded points.
The protestant states that the total value of the blister
pack (packaging and scissors) is $0.30. The protestant also
states that the prorated cost per piece including the cost of
packaging is as follows: large scissors (8 inches) is $0.171;
medium scissors (5.75 inches) is $0.086; and, small scissors
(4.75 inches) is $0.043.
The scissors were entered separately under subheadings
8213.00.30 and 8213.00.90, HTSUS, depending on their value per
dozen. The entry was liquidated as a set put up for retail sale
under subheading 8213.00.90, HTSUS.
The subheadings under consideration are as follows:
8213.00: Scissors, tailors' shears and similar shears, and
blades and other base metal parts thereof:
8213.00.30 Valued not over $1.75/dozen . . .
Goods classifiable under this provision have a general,
column one rate of duty of $0.02 each + 5.1 percent ad
valorem.
8213.00.90 Valued over $1.75/dozen: [o]ther. . . .
Goods classifiable under this provision have a general,
column one rate of duty of $0.10 each + 10 percent ad
valorem.
ISSUE:
Whether three scissors sold in a blister pack are classified
separately or as "goods put up in sets for retail sale" 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 shall be
determined according to the terms of the headings and any
relative section or chapter notes.
All parties agree that the merchandise is provided for under
heading 8213, HTSUS. According to the information provided by
the protestant, if entered separately, the large scissors would
be classified under subheading 8213.00.90, HTSUS, as scissors
valued over $1.75/dozen, and, the small and medium scissors would
be classified under subheading 8213.00.30, HTSUS, as scissors
valued not over $1.75/dozen.
The port classified the blister pack of the 3 scissors as
"goods put up in sets for retail sale." The issue to be resolved
then is classification of the merchandise at the subheading
level. GRI 6 provides in pertinent part:
[f]or legal purposes, the classification of goods in
the subheadings of a heading shall be determined
according to the terms of those subheadings and any
related subheading notes and, mutatis mutandis, to the
above rules [GRI 1 to 5], on the understanding that
only subheadings at the same level are comparable.
Based upon GRI 6, the classification principles enunciated
in GRIs 1 thorough 5 apply to the subheadings of heading 8213,
HTSUS. GRI 3(a) provides in pertinent part:
[t]he heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only . . . of the items in
a set put up for retail sale, those headings are to be
regarded as equally specific in relation to those
goods, even if one of them gives a more complete or
precise description of the goods.
Because the scissors fall under separate subheadings in the
tariff schedule which describe only a portion of the blister
pack, the subheadings are to be regarded as equally specific
under GRI 3(a). Therefore, GRI 3(a) fails in establishing
classification, and GRI 3(b) becomes applicable. GRI 3(b)
provides that goods put up in sets for retail sale, shall be
classified as if they consisted of the material or component
which gives them their essential character.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54
Fed.Reg. 35127, 35128 (August 23, 1989). EN X to GRI 3(b), page
4, provides as follows:
[f]or the purposes of this Rule, the term "goods put up
in sets for retail sale" shall be taken to mean goods
which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different
headings. Therefore, for example, six fondue
forks cannot be regarded as a set within the
meaning of this Rule;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking (e.g., in boxes or
cases or on boards).
According to EN X to GRI 3(b), a set must consist of at
least two different articles. In support of this position, the
EN gives the example of six fondue forks which cannot be regarded
as a "set" within the meaning of the rule as set forth above.
The subject merchandise consists of three scissors packaged
together. The only difference between them is the value of the
individual scissors. We believe that this type of merchandise,
like the six fondue fork example, does not meet the "sets"
requirement of "consisting of at least two different articles."
Because the scissors blister pack fails the first criteria for
"goods put up in sets for retail sale", they cannot be classified
as such. Therefore, the scissors in the blister pack should be
classified separately according to their value per dozen.
HOLDING:
The scissors are classifiable under subheadings 8213.00.30
and 8213.00.90, HTSUS, depending on their value per dozen.
The protest is GRANTED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Lexis, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division