CLA-2 RR:TC: MM 958067 JAS
Thomas P. Ondeck, Esq.
Baker & McKenzie
815 Connecticut Avenue, N.W.
Washington, D.C. 20006-4078
RE: NY 808249 Revoked; Hand-Held Instrument With Curved Handles
and Short Cutting Blades for Trimming Cuticles;
Articles of Cutlery; Manicure or Pedicure
Instruments, Subheading 8214.20.30
Dear Mr. Ondeck:
In NY 808249, dated April 21, 1995, the Area Director of
Customs, New York Seaport, held that certain cuticle nippers from
Italy were classifiable in subheading 8214.20.30, Harmonized
Tariff Schedule of the United States (HTSUS), as cuticle or
cornknives, cuticle pushers, nail files, nailcleaners, nail
nippers and clippers, all the foregoing used for manicure or
pedicure purposes.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY 808249 was published on
November 29, 1995, in the Customs Bulletin, Volume 29 , Number
48.
FACTS:
As described in NY 808249, the article in question is a
hand-held device, 4 inches long, with curved handles and a bar
spring that returns the cutting jaws to an open position. In
both half-jaw and full-jaw configuration, the jaws are « inch
long while the actual cutting edges are 1/4 inch long and are
angled and convex. The designation on the package is full-jaw
and half-jaw Cuticle Nippers. On the reverse, the user is
cautioned against using the nippers for cutting and clipping
nails.
- 2 -
You maintain the cuticle nippers cannot be classified in
subheading 8214.20.30 because the articles considered to be
manicure or pedicure instruments under that subheading are listed
eo nomine, by name. Cuticle nippers are not among the
instruments listed. You cite various court cases under the HTSUS
predecessor tariff
code, the Tariff Schedules of the United States (TSUS), for the
proposition that an eo nomine provision includes only the items
enumerated in that provision. In addition, you maintain that a
superior heading encompassing manicure or pedicure sets and
instruments cannot be enlarged by the language of inferior
subheading 8214.20.30 to include cuticle nippers. You conclude
that the provision for other articles of cutlery, in subheading
8214.90.90, represents the proper classification.
The provisions under consideration are as follows:
8214 Other articles of cutlery (for example, hair
clippers, butchers' or kitchen
cleavers,
chopping or mincing knives, paper
knives);
manicure or pedicure sets and
instruments
(including nail files); base metal
parts thereof:
8214.20 Manicure or pedicure sets and
instruments (including
nail files),
and parts thereof:
8214.20.30 Cuticle or cornknives, cuticle
pushers, nail
files, nailcleaners, nail nippers and
clippers, all the
foregoing used for manicure or pedicure
purposes, and parts thereof...7.2 percent
8214.90 Other:
8214.90.90 Other (including parts)...1.9
cents each + 4.3 percent
ISSUE:
Whether cuticle nippers are manicure or pedicure instruments
for tariff purposes.
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 in part
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
require otherwise, according to GRIs 2 through 6. - 3 -
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the Ens
provide 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 ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
The scope of subheading 8214.20.30 is best determined by
applying the rule of statutory construction that the expression
of one or more things implies the exclusion of all others. That
is, in subheading 8214.20.30 the absence of words "and the like,"
"among others" or similar indications that the named exemplars
are not intended to be exclusive, is an indication that the
provision should be interpreted to exclude other articles not
specifically named. For this reason, cuticle nippers are not
regarded as manicure or pedicure instruments under this
provision.
HOLDING:
Under the authority of GRI 1, half-jaw and full-jaw cuticle
nippers, as described, are provided for in heading 8214. They
are classifiable in subheading 8214.90.90, HTSUS.
EFFECT ON OTHER RULINGS:
NY 808249, dated April 21, 1995, is hereby revoked. In
accordance with 19 U.S.C. 1625(c)(1), this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C.
1625(c)(1) does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs Regulations (19
CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division