CLA-2 RR:CR:GC 966657 KBR
TARIFF NOS.: 8205.59.55
Mr. Mark Weisbrod
President
The Better Mouse Trap People (B.C.) Ltd.
111 Water Street - Unit 210
Vancouver, B.C.
Canada V6B 1A7
RE: Revocation of NY I87835; “Scrappin’ Tracer” Tool
Dear Mr. Weisbrod:
This is in reference to New York Ruling Letter (NY) I87835, dated October 25, 2002, issued to you by the Customs National Commodity Specialist Division, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a “Scrappin’ Tracer” tool. We have reconsidered NY I87835 and determined that the classification of the Scrappin’ Tracer tool is not correct. This ruling sets forth the correct classification.
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), a notice was published on October 16, 2003, Vol. 37, No. 42 of the Customs Bulletin, proposing to revoke NY I87835. No comments were received in response to this notice.
FACTS:
The product involved is a “Scrappin’ Tracer” etching tool. The tool is 5 ¼ inches long and pencil-like in shape. It has a kiln dried wooden handle with a stainless steel needle protruding ½ inch out of one end. You state that the article is typically used for cutting paper using standard plastic stencils. You also state that the needle is sharpened to facilitate etching or cutting of paper, and that the tool actually scrapes rather than cuts paper.
In NY I87835, Customs found that the Scrappin’ Tracer tool was classified in subheading 8205.59.80, HTSUS, as other handtools, other, other. Customs has reviewed the matter and believes that the correct classification of the Scrappin’ Tracer tool is in subheading 8205.59.55, HTSUS, as other handtools, other, other, of iron or steel, other.
ISSUE:
Whether the Scrappin’ Tracer is a handtool of iron or steel?
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). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, 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.
Inspection of the Scrappin’ Tracer reveals that it is a composite good made up of a wooden handle with a steel needle. Each of the components is described by different subheadings within heading 8205, HTSUS.
The HTSUS subheadings under consideration are as follows:
8205 Handtools (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:
Other handtools (including glass cutters) and parts thereof:
8502.59 Other:
Other:
Other:
Of iron or steel:
8205.59.55 Other
8205.59.80 Other
Because the item is a composite good, we turn to GRI 3(b) (applied at the subheading level by GRI 6), which states that when goods are prima facie classifiable under two or more (sub)headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [by reference to the heading which provides the most specific description], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Under EN (VII) for Rule 3(b), goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Under EN (VIII) for Rule 3(b), the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Recent court decisions on the essential character for GRI 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See, e.g., Better Home Plastics Corp. v. U.S., 916 F. Supp. 1265 (CIT 1996), aff’d 119 F.3d 969 (Fed. Cir. 1997) (holding the utilitarian role of a shower liner is more important than decorative value of the curtain sold with it); Mita Copystar America, Inc. v. U.S., 966 F. Supp. 1245 (CIT 1997), reh’g denied, 994 F. Supp. 393 (1998).
Customs has previously determined that the essential character of other articles involving a body of one material but with a metal working part, was determined by the metal working part. HQ 950609 (January 7, 1992) involved a bottle opener with a plastic handle and a metal ring. Although the bottle opener had a plastic handle, it was described as having a metal working edge and, therefore, was classified as of iron or steel in subheading 8205.51.30, HTSUS. See also NY A89210 (November 8, 1996), HQ 951605 (June 1, 1992), and HQ 951881 (June 26, 1992) (all involving a wheeled pizza cutter made with both metal and plastic components being classified in subheading 8205.51.30, HTSUS); and HQ 964640 (March 26, 2001) (involving a steel vegetable peeler with a rubber handle being classified in subheading 8205.51.30, HTSUS).
We believe that the essential character of the Scrappin’ Tracer is imparted by the steel needle. Without the steel needle, the article would not be able to accomplish its primary role or function as an etching device. It is the steel needle that actually performs the etching operation. Therefore, since the essential character of the Scrappin’ Tracer is determined by the steel component, the classification of the article is in subheading 8205.59.55, HTSUS, as other handtools, other, other, other, of iron or steel, other.
HOLDING:
The Scrappin’ Tracer is classified in subheading 8205.59.55, HTSUS, as other handtools, other, other, other, of iron or steel, other.
EFFECT ON OTHER RULINGS:
NY I87835 dated October 22, 2002, is REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective sixty (60) days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division