CLA-2 OT:RR:CTF:TCM H012692 KSH
Horst F. Biernath
Bimex, Incorporated
3617 Shallowford Road
Atlanta, GA 30340-1073
RE: Revocation of HQ 085831; Rotary Cutting Blade. Dear Mr. Biernath:
This letter is to inform you that the Bureau of Customs and Border
Protection (CBP) has reconsidered Headquarters Ruling Letter (HQ) 085831,
issued to you on November 13, 1989, concerning the classification
under the Harmonized Tariff Schedule of the United States (HTSUS) of a rotary
cutting blade. The cutting blade was classified under heading 8211, HTSUS,
which provides for “Knives with cutting blades, serrated or not, other than knives
of heading 8208, and blades and other base metal parts thereof.” We have
reviewed that ruling and found it to be in error. Therefore, this ruling revokes HQ
085831.
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, notice of the proposed action was published on April 30, 2008, in Volume 42, Number 19, of the Customs Bulletin. CBP received no comments in response to the notice. However, upon further review of the proposed ruling, CBP has determined that inasmuch as the blade is made of steel, the correct subheading should be 8205.59.55, HTSUS, rather than 8205.59.80, HTSUS.
FACTS:
The product at issue is a circular steel cutting blade. It is a rotary cutting portion of a hand-held device used on quilting and sewing applications to cut fabric. After importation the steel blade will be assembled in a plastic housing with handle. It will be packaged together with a plastic two-piece adjustable guide arm and steel wing nut in a cardboard backed blister pack.
ISSUE:
Whether the rotary cutting blade is classified as an other hand tool of heading 8205, HTSUS, heading 8208 as a cutting blade for a machine or mechanical appliance or in heading 8211, HTSUS, as blade for knives.
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.”
EN 82.05, HTSUS, states as follows: This heading covers all hand tools not included in other headings of this Chapter or elsewhere in the Nomenclature . . . , together with certain other tools or appliances specifically mentioned in the title. It includes a large number of hand tools (including some with simple hand-operated mechanisms such as cranks, ratchets or gearing). This group of tools includes: * * * * (E) Other hand tools (including glaziers' diamonds).
This group includes:
(1) A number of household articles, including some with cutting blades but not including mechanical types (see the Explanatory Note to heading 82.10), having the character of tools and accordingly not proper to heading 73.23, such as:
Flat irons (gas, paraffin (kerosene), charcoal, etc., types, but not electric irons which fall in heading 85.16), curling irons; bottle openers, cork screws, simple can openers (including keys); nut crackers; cherry stoners (spring type); button hooks; shoe horns; “steels” and other knife sharpeners of metal; pastry cutters and jaggers; graters for cheese, etc.; “lightning” mincers (with cutting wheels); cheese slicers, vegetable slicers; waffling irons; cream or egg whisks, egg slicers; butter curlers; ice picks; vegetable mashers; larding needles; pokers, tongs, rakers and cover lifts for stoves or fire places.
* * * *
(7) Miscellaneous hand tools such as farriers’ paring knives, toeing knives, hoof pickers and hoof cutters, cold chisels and punches; riveters’ drifts, snaps and punches; non plier type nail lifters, case openers and pin punches; tyre levers; cobblers’ awls (without eyes); upholsterers’ or bookbinders’ punches; soldering irons and branding irons; metal scrapers; non plier type saw sets; mitre boxes; cheese samplers and the like; earth rammers; grinding wheel dressers; strapping appliances for crates, etc., other than those of heading 84.22 (see the relevant Explanatory Note); spring operated “pistols” for stapling packages, paperboard, etc.; cartridge operated riveting, wall plugging, etc., tools; glass blowers’ pipes; mouth blow pipes; oil cans and oilers (including those with pump or screw mechanisms), grease guns.
Heading 8208, HTSUS, provides for “Knives and cutting blades, for
machines or for mechanical appliances.” The EN to heading 8208, HTSUS, states in relevant part:
This heading applies to unmounted knives or cutting blades, rectangular, circular or of other shapes, for machines or for mechanical appliances. It does not, however, cover cutting blades or knives for the hand tools of headings 82.01 to 82.05 (e.g., plane irons).
The instant rotary cutting blade is not for use with machines or mechanical appliances. As such, it cannot be classified in heading 8208, HTSUS.
Heading 8211, HTSUS, provides for “Knives with cutting blades, serrated
or not (including paring knives), other than knives of heading 8208, and blades therefor.
The EN to heading 8211, HTSUS, states that: This heading covers knives with cutting blades, serrated or not, with the exception of those included in heading 82.08, and of certain tools and tableware sometimes called "knives" but covered implicitly or explicitly by other headings of this Chapter (for example, hay knives of heading 82.01, and other articles listed in the exclusions at the end of this Explanatory Note).
The heading covers :
(1) Non folding table knives…
(2) Non folding knives for kitchen, trade or other uses, generally of a less decorative appearance than the preceding type. This category includes, inter alia :
Butchers’ knives; knives for bookbinders or papermakers; tanners’, furriers’, saddlers’ or cobblers’ knives, with or without handles; bee keepers’ uncapping knives; gardeners’ pruning knives, etc.; hunting knives, sheath knives; oyster knives; fruit peeling knives.
(3) Folding knives …
(4) Knives with several interchangeable blades …
The heading also covers blades for the manufacture of the knives listed above which may be in the form of crude or machined blanks, polished or completely finished blades. Handles of base metal for the knives of this heading are also included.
Explicit in the terms of the headings as well as the Explanatory Notes to heading 8211, HTSUS, is that blades of this heading are for the manufacture of knives included in the heading. The types of knives covered by heading 8211, HTSUS, are listed in the EN to the heading.
Neither the legal text nor the ENs to heading 8211, HTSUS, specifically mention rotary cutting blades of this kind. Classification is therefore dependent upon the canon of construction known as ejusdem generis which literally means "of the same class or kind." Ejusdem generis teaches that "where particular words of description are followed by general terms, the latter will be regarded as referring to things of a like class with those particularly described." Nissho-Iwai American Corp. v. United States (Nissho), 10 CIT 154, 156 (1986). "As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms." Id. at 157.
The subject rotary cutting blades do not possesses the same essential characteristics as the blades incorporated into the knives named in the legal text to heading 8211, HTSUS, and the exemplars in the EN to heading 8211, HTSUS. The types of knives listed in the EN to heading 8211, HTSUS, all feature a straight edge blade. None of the blades utilized in the aforementioned knives are rotary or circular. Heading 8205, HTSUS, captures all other handtools not otherwise specified or included and their parts. This is a blade used in a hand held device by home sewers and quilters. EN 8205 (E) mentions small household handtools with rotary blades. We find that heading 8205, HTSUS, captures the instant merchandise.
HOLDING:
By application of GRI 1, the circular steel cutting blade is classified in
heading 8205, HTSUS. It is provided for in subheading 8205.59.5560, 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: Other:
Other: Other: Of iron or steel: Other, Other (including parts).” The column one,
general rate of duty is 5.3% 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.
EFFECT ON OTHER RULINGS:
HQ 085831, dated November 13, 1989, is REVOKED.
In accordance with 19 U.S.C. 1625 (c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division