CLA-2 OT:RR:CTF:TCM H012690 KSH
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road
Suite 400
Eden Prairie, MN 55347-5048
RE: Classification of a circular pizza cutter wheel
Dear Mr. Anderson:
This letter is in response to your request of May 30, 2007, in which you requested a binding ruling, on behalf of your client, Molenaar Inc., pertaining to the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a circular pizza cutter wheel. Your request along with a sample has been forwarded to this office for a response by the National Commodity Specialist Division in New York.
FACTS:
The products at issue is identified as a circular pizza cutter wheel (#PCB01). It is made of stainless steel and measures approximately 3 ¾” in diameter. A small hole is bored through the center of the wheel. This hole allows a plastic handle to be attached after importation.
ISSUE:
Whether the circular pizza cutter wheel is classified as an other hand tool of heading 8205, HTSUS or in heading 7326, as an other article of iron or steel.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 GRI may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protections’ (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 8205, HTSUS, provides for: “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.”
Heading 7326, HTSUS, provides for: “Other articles of iron or steel.”
Note 2 to Section XV, HTSUS, provides in relevant part:
* * * *
Subject to the preceding paragraph and Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.”
In accordance with Note 2 to Section XV, HTSUS, if the circular pizza cutter wheel is classifiable in heading 8205, HTSUS, it cannot be classified in heading 7326, HTSUS.
You note that pizza cutters have been classified in subheading 8205.51.3030, HTSUS. See New York Ruling (NY) L87616, dated November 18, 2005 and NY A89210, dated November 8, 1996. Accordingly, you argue that the instant pizza cutter wheel should be classified in subheading 8205.51.3060, HTSUS.
In its condition as imported the circular pizza cutter wheel lacks the plastic handle which is necessary to complete the article. Thus, we must determine whether the incomplete pizza cutter should be classified as a finished article.
GRI 2(a), HTSUS, states: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
The subject pizza cutter is identifiable as such by its size, circular shape
with bored center hole, and dull cutting edge. Furthermore, the circular pizza cutter wheel has been advanced in condition such that all that remains to be done to complete the article after importation is the addition of a plastic handle. Indeed it is the circular cutter which provides the indispensable function of the merchandise and gives it its essential character. As such, it is classified in heading 8205, HTSUS as other hand tools. It is excluded from Chapter 72, HTSUS, by virtue of Note 2 to Section XV, HTSUS.
HOLDING:
By application of GRI 2(a), the circular pizza wheel is classified in heading
8205, HTSUS. It is provided for in subheading 8205.51.3030, HTSUS, which provides for: “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: Household tools, and parts thereof: Of iron or steel: Other (including parts), Kitchen and table implements.” The column one, general rate of duty is 3.7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the world wide web at www.usitc.gov.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch