CLA-2 CO:R:C:M 952988 EJD
TARIFF NO: 8211.93.00
Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Cutter; Utility knife; plastic cutter; professional cutter;
multi-purpose cutter; spare blades; EN 82.11; subheading
8211.94.50
Dear Mr. Baker:
This is in response to your letter of October 9, 1992, to
Customs in Champlain, New York, on behalf of Olfa Products Corp.,
concerning the classification of various cutters described as
utility knives, plastic cutters, professional cutters, and multi-
purpose cutters under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter and samples of the articles
were forwarded to this office for a response.
FACTS:
The cutters, designated as the Utility Knife Model 300,
Plastic Cutter Model P-800, Professional Cutter Model "A", and
Multi Purpose Cutter Model 180, are made in Japan. All cutters
are blister packed on a card.
The Utility Knife Model 300 consists of a plastic handle
with a steel blade slider. A scored blade strip is held inside a
groove in the handle and can be pushed out or retracted by means
of the blade slide. It has a dull blade snapper section which
can be used to break off a dull blade at the scored line making a
fresh blade available for use. The blister package includes two
spare blades wrapped in aluminum foil separate from the cutter.
The Plastic Cutter Model P-800 consists of a plastic handle
and a steel blade with a cutting edge and notch at each end. The
blade is secured in the handle with a screw through the notch.
The cutter has two spare blades in the handle.
The Professional Cutter Model "A" consists of a plastic
handle with a steel blade slider. A scored blade strip is held
inside a grove in the handle and can be pushed out or retracted
by means of the blade slide. It has a dull blade snapper section
which can be used to break off a dull blade at the scored line
making a fresh blade available for use. It has a removable blade
snapper device in the handle. The blister package includes two
spare blades wrapped in aluminum foil separate from the cutter.
The Multi Purpose Cutter Model 180 consists of a plastic
handle with a steel blade slider. A scored blade strip is held
inside a groove in the handle which can be pushed out or
retracted by means of the blade slide. It has a dull blade
snapper section which can be used to break off a dull blade at
the scored line making a fresh blade available for use. It has a
removable blade snapper device in the handle. The blister
package includes two spare blades wrapped in aluminum foil
separate from the cutter.
ISSUE:
Are the replacement blades, which are identical, considered
to be "interchangeable"? Are the blades to be classified with
the knives, separately, or, are the knives and blades a set?
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.
The Harmonized Commodity Description and Coding System
(HCDCS) Explanatory Notes (ENs) constitute the Customs
Cooperation Council's 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 notes should always be
consulted. See T.D. 89-80.
EN 82.11 states, in pertinent part, at page 1113, 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" . . . .
The heading covers:
* * *
(4) Knives with several interchangeable blades,
whether or not these are contained in the handles.
(Emphasis in the original.)
The term "interchangeable" is not defined in the HTSUS or
the ENs. Webster's II New Riverside University Dictionary
(1988), defines:
Interchangeable - Capable of mutual exchange,
Interchange - 1. To switch each of (two things) into
the place of the other. 2. to give
mutually: exchange. . . . to change
places with each other . . . ."
Webster's Third New International Dictionary (Unabridged)
(1966), defines:
Interchangeable - 1. Capable of being interchanged. 2.
mutual, reciprocal. . . . 5. permitting
mutual substitution without loss of
function or suitability. . . .
Interchange - 1. An act of changing each for the other
or one for another: exchange. . . .
The Compact Edition of the Oxford English Dictionary (1971),
defines:
Interchangeable - 1. Given, done, caused or exhibited by
each side to the other; mutual,
reciprocal. 2.b. of one thing: subject
to change from one condition, state,
etc. to another; changeable. 3. of two
things: Capable of being put or used in
the place of each other; admitting an
exchange of place or function. Also, of
one thing: that may change places with
some other thing. . . .
It is our position based upon the above cited lexicographic
authorities that the term "interchangeable blades" refers to the
subject spare blades, whether they are contained in the handle of
the cutters or packed separately in the blister pack. The word
"interchangeable" does not imply that the blades are to be of
different types.
Based upon the foregoing definitions and ENs, these cutters
and the spare blades are classified under subheading 8211.93.00,
HTSUS, which provides for:
Knives with cutting blades, serrated or not (including
pruning knives), other than knives of heading 8208, and
blades and other base metal parts thereof . . . [o]ther . .
. [k]nives having other than fixed blades, and parts thereof
(except blades).
HOLDING:
The Utility Knife Model 300, Plastic Cutter Model P-800,
Professional Cutter Model "A", Multi Purpose Cutter Model 180 and
spare blades are classified in subheading 8211.93.00, HTSUS, with
the rate of duty of 3 cents each plus 5.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division