CLA-2 RR:CR:GC 966582 DSS
Mr. Thomas J. O’Donnell
Rodriguez O’Donnell Ross Fuerst Gonzalez & Williams
20 North Wacker Drive
Suite 1416
Chicago, IL 60606
RE: Revocation of HQ 964727; Paper Trimmers
Dear Mr. O’Donnell:
This letter is pursuant to U.S. Customs and Border Protection (Customs) reconsideration of Headquarters Ruling letter (HQ) 964727, dated February 21, 2001, which was issued with respect to Protest 2704-00-100731. We have reviewed the classification in HQ 964727 and have determined that it is incorrect. This ruling sets forth the correct classification. This ruling has no effect on the entries which were the subject of Protest 2704-00-100731.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), 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), a notice was published on September 10, 2003, in the Customs Bulletin, Volume 37, Number 37, proposing to modify HQ 964727. No comments were received in response to this notice.
FACTS:
In HQ 964727, Customs classified a certain paper trimmer, imported by Quartet Manufacturing, a division of General Binding Corporation (GBC). The paper trimmer at issue, the Quartet GT II Series Trimmer (15”), was described in HQ 964727 as follows:
. . . the stainless steel self-sharpening blades and the aluminum die-cast metal handle assure a clean cut every time. Solidly constructed of a 12 by 15 inch wood composite base with a neutral vinyl laminated surface. Features include convenient metric and imperial measurements, safety rail and handle lock. Cuts up to 15 sheets.
This paper trimmer is a so-called arc-type paper trimmer because the cutting blade is attached to a handle that moves up and down in an arc. In HQ 964727, Customs classified the subject paper trimmer under subheading 8214.90.90, HTSUSA, which provides for “Other articles of cutlery (for example, hair clippers, butchers’ knives or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: Other: Other (including parts).”
ISSUE:
Whether the instant paper trimmers are classified under heading 8214, HTSUSA, as other articles of cutlery, or under heading 8441, HTSUSA, as other machinery for making up paper, cutting machines.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUSA and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUSA provisions under consideration are as follows:
Other articles of cutlery (for example, hair clippers, butchers’ knives or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof:
8214.90 Other:
8214.90.90 Other (including parts)
* * * *
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof:
8441.10.0000 Cutting machines
Note 1(k) to Section XVI, HTSUSA, provides: “This section [Section XVI, which includes Chapter 84, HTSUSA] does not cover: ... Articles of chapter 82 or 83.” Thus, if a good is described in Chapter 82 or 83, HTSUSA, it is not classified in Chapter 84, HTSUSA. Accordingly, if the paper trimmer is described in heading 8214, HTSUSA, as other articles of cutlery, classification in heading 8441 is precluded. On the other hand, Note 1(f) to Section XV, HTSUSA, excludes articles of Section XVI (including Chapter 84), from classification in Section XV (including Chapter 82), so if the paper trimmer falls under classification in heading 8441, as a cutting machine for making up paper, then classification under heading 8214 is precluded.
As indicated in HQ 964727, heading 8214, HTSUSA, covers other articles of cutlery. “Cutlery” is defined in the Random House Unabridged Dictionary (1993) as: “cutting instruments collectively, esp. knives for cutting food ...” It is defined in Webster’s Third New International Dictionary (1986) as: “edged or cutting tools (as shears, knives, surgical instruments) ...” In HQ 964727, we concluded that the paper trimmer was a paper knife attached to a block.
As was noted in HQ 964727, there was no evidence presented that the articles were commonly or commercially known or advertised as machines. New information has been presented to Customs, however, that has caused us to view the classification in HQ 964727 as incorrect. You have presented evidence that arc-motion cutters and trimmers, such as the one at issue, are commercially known as “guillotine” type cutters and trimmers. Customs has confirmed this through a search of Internet sources. The EN for heading 8441, identifies “guillotines” as an exemplar of the types of machinery included in that heading. Customs has previously interpreted “guillotine” type cutters to be limited to the type of devices which cut or trim by means of a blade descending vertically to perform the cutting operation. See New York Ruling Letter H84946, dated August 30, 2001. Customs has confirmed that dictionary definitions of the term “guillotine” indicate that it is a machine. See, e.g., Oxford English Dictionary and Webster’s Third International Dictionary.
Insofar as the arc-motion trimmer at issue is commercially identified and known as a “guillotine” type, that “guillotines” are commonly known as machines, and the ENs identify “guillotines” as falling under heading 8441, Customs is now of the view that the instant paper trimmer is classified under subheading 8441.10.0000, HTSUSA.
Accordingly, pursuant to Note 1(f) to Chapter XV, excerpted above, classification in heading 8214 is precluded.
As indicated above, this ruling has no effect on the entries which were the subject of Protest 2701-00-100731, as Customs no longer has jurisdiction over those entries. See San Francisco Newspaper Printing Co. v. United States, 620 F. Supp. 738 (CIT 1985).
HOLDING:
In accordance with the above discussion, the correct classification for the instant arc-motion paper trimmer is subheading 8441.10.0000, HTSUSA, which provides for “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Cutting machines.” The 2004 general rate of duty is free.
EFFECT ON OTHER RULINGS:
HQ 964727 is REVOKED. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon
Director,
Commercial Rulings Division