CLA-2 CO:R:C:M 956076 RFA
Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
707 Wilshire Blvd.
Suite 5320
Los Angeles, CA 90017
RE: Steel Box Cutter and Blade; Box of Replacement Blades; Razor
Blades; Scrapers; Knives Having Other Than Fixed Blades;
Other Edged Hand Tools; ENs 82.05 and 82.11; Additional U.S.
Rule of Interpretation 1(a); HQs 952988 and 951605; NY
881076; NY 863995, affirmed; NY 851173, revoked
Dear Mr. Powell:
This is in reference to NY 851173, issued to you on April
20, 1990, on behalf of King Quality Co., in which the tariff
classification of a steel box cutter with a blade and a box of
replacement blades was determined under the Harmonized Tariff
Schedule of the United States (HTSUS). Pursuant to section 625,
Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of
Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat.
2057, 2186 (1993)(hereinafter, "section 625"), notice of the
proposed revocation of NY 851173 was published on September 14,
1994, in the Customs Bulletin, Volume 28, Number 37. Two
comments were received in response to the notice. Both comments
essentially claim that the box cutter is a hand tool and not a
knife. After careful review of cited Explanatory Notes and
rulings, as more fully described below, we find that the cutters
are in fact knives. Therefore, revocation of the New York ruling
is necessary. Our response to the comments and our decision in
this matter is set forth below.
FACTS:
The merchandise consists of a rectangular 2-piece steel
holder-handle and a single edge blade. One piece of the holder
is designed for insertion of a single edge safety razor blade. A
45-degree cutout on the bottom in one corner of the holder
permits the blade to be exposed and utilized for cutting. The
other end of the holder is designed to be inserted and locked
into the handle extension portion of the holder. This allows for
a sturdier grip of the unit. When not in use, the handle with
the blade may be reversed and inserted into the holder to shield
the exposed blade.
The single edge blade includes a sharp edge on only one
side. The side opposite the sharp edge has a steel covering that
covers the whole side and permits handling of the blade in a safe
fashion. Although also referred to as a "razor" blade, the
subject blade is made of a thicker gauge of metal than that used
in blades designed for shaving. The box of replacement blades
are to be sold separately from the holder in retail packages of
100.
ISSUE:
Is the steel box cutter classifiable as a knife or as a hand
tool under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
In NY 851173, dated April 20, 1990, the Area Director, New
York Seaport, determined that the combination steel holder and
blade described as a box cutter, as well as the replacement
blades, was classified under subheading 8205.59.80, HTSUS, which
provides for: "[h]andtools. . .not else where specified or
included. . . : [o]ther handtools (including glass cutters) and
parts thereof: [o]ther: [o]ther: [o]ther: [o]ther . . . ."
In NY 863995, dated June 27, 1991, the Area Director, New
York Seaport, classified carton cutters, consisting of a flat
handle and a housing in which a single edge razor blade is
inserted, as knives having other than fixed blades under
subheading 8211.93.00, HTSUS. Subheading 8211.93.00, HTSUS,
provides for: "[k]nives with cutting blades, serrated or not. . .
and blades and other base metal parts thereof: [o]ther: [k]nives
having other than fixed blades. . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 FR
35127, 35128 (August 23, 1989).
EN 82.05, page 1107, 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:
* * * *
(6) Tools for masons, moulders, cement workers,
plasterers, painters, etc., such as trowels,
smoothers, servers, scrapers and stripping
knives, smoothers' needles and cleaners,
indentation rollers, glass cutters with
cutting wheels, palette knives and putty
knives.
(7) Miscellaneous hand tools such as farriers'
paring knives, toeing knives, hoof pickers
and hoof cutters, cold chisels and punches;
. . . metal scrapers; . . . .
EN 82.11, p.1113, 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 . . .
The heading covers:
* * * *
(4) Knives with several interchangeable blades,
whether or not these are contained in the handles.
In both referenced New York rulings, there is a box of
replacement blades which are sold separately from the holder in
retail packages of 100. These blades are of the class or kind of
blade that fits into various types of holders. They are also
designed to be used as scrapers that do not employ a cutting
action. Additional U.S. Rule of Interpretation 1(a), HTSUS,
states as follows:
[i]n the absence of special language or context which
otherwise requires-- a tariff classification controlled
by use (other than actual use) is to be determined in
accordance with the use in the United States at, or
immediately prior to, the date of importation, of goods
of that class or kind to which the imported goods
belong, and the controlling use is the principal use.
The subject blades can and are principally used for
scraping. Based upon Additional U.S. Rule of Interpretation
1(a), HTSUS, we find that the principal use of the blades is that
of a scraper. Scrapers are provided for under subheading
8205.59.55, HTSUS, as other hand tools. It is noted that within
subheading 8205.59.55, HTSUS, there is a statistical breakout for
"edged handtools: single edge razor blades other than for
shaving."
According to the information provided, the metal holder has
a 45-degree cutout on the bottom in one corner which permits a
replaceable single edge safety razor blade to be exposed and
utilized for cutting. The issue to be resolved is whether a
blade used for scraping contained within a handle is classifiable
as a "knife", "cutter", or other "hand tools".
It is well settled customs law that when a tariff term is
not defined in either the HTSUS or its legislative history, the
correct meaning of a term in a tariff provision is the common
meaning understood in trade or commerce. Schott Optical Glass,
Inc. v. United States, 67 CCPA 32, 34, 612 F.2d 1283 (1979). It
is also well established that since the meaning of a customs term
is a question of law, a court may rely upon its own understanding
of terms used, and may consult standard lexicographic and
scientific authorities, to determine their common meaning. Trans-Atlantic Co. v. United States, 60 CCPA 100, 471 F.2d 1397 (1973).
Because these terms are not defined in either the HTSUS or
the ENs, we may consult standard lexicographic authorities. The
Random House Dictionary of the English Language, Unabridged
Version (1973), defines the following terms:
Cutter: 1. one who or that which cuts. . . (p. 358)
Knife: 1. an instrument for cutting, consisting
essentially of a thin, sharp-edged, metal blade
fitted with a handle. . . (p. 791)
Tool: 1. an implement, esp., one held in the hand, for
performing or facilitating mechanical operations,
as a hammer, saw, file, etc. 2. any instrument
of manual operation. . . (p. 1493)
Webster's Third New International Dictionary, Unabridged
(1966), defines the following terms:
Cutter: 1. one that cuts: . . . b.(1): an instrument that
cuts: a machine, machine part, or tool that cuts
. . . (p. 562)
Knife: 1 a: a simple instrument used for cutting
consisting of a sharp-edged usu. steel blade
provided with a handle. . . (p. 1249)
Tool: 1 a: an instrument (as hammer or saw) used or
worked by hand: an instrument used by a
handicraftsman or laborer in his work: implement
b(1): the cutting or shaping part in a machine or
machine tool . . . (p. 2408)
Based upon the definitions cited above and Additional U.S.
Note 1(a), HTSUS, we find that the box cutter is principally used
as a knife and is provided for under heading 8211, HTSUS, as a
knife having other than fixed blades.
One of the comments received states that not all knives and
cutters are classified under heading 8211, HTSUS. In support of
this position, the comment cites to HQ 951605, dated June 1,
1992, in which Customs classified a pastry/pizza cutter wheel
under heading 8205, as other hand tools. However, we note that
EN 82.05 provides for a number of household articles, including
some with cutting blades. We find that the pizza cutter falls
within the class and kind of items listed as household articles
based upon the principle of ejusdem generis.
NY 881076, dated December 11, 1992, was also cited to as an
example in which an article containing a blade was classified
under heading 8205, HTSUS, as other hand tools. In that ruling
the merchandise consisted of a corkscrew with a blade to remove
the foil covering the cork of a bottle. We further note that EN
82.05 specifically lists corkscrews as one of the household
articles covered under the term "other hand tools". Therefore,
we find that HQ 951605 and NY 881076 is not persuasive in
determining the classification of the subject merchandise.
Another comment made was that the subject merchandise, which
uses disposable blades, does not fall within the scope of heading
8211, HTSUS. The comment states that only blades which can be
sharpened belong under this provision. In HQ 952988, dated
February 4, 1993, Customs classified utility knives and cutters
which contained a scored blade strip inside the handle. These
items contained 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. Customs determined that these blades are
"interchangeable" and that the cutters and knives are classified
under subheading 8211.93.00, HTSUS.
Another possibility suggested was that Customs treat the
merchandise as consisting of two distinct parts: a scraper
(heading 8205, HTSUS); and a two-piece metal holder (heading
8466, HTSUS). Merchandise consisting of two or more components
are classified by application of GRI 3(b). GRI 3(b) states as
follows:
When by application of Rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows: . . . Mixtures, composite goods consisting of
different materials or made up of different components,
. . ., which cannot be classified by reference to 3(a),
shall be classified as if they consisted of the
material or component which gives them their essential
character. . . .
We find that application of GRI 3(b) is unwarranted, because
the merchandise can be classified by application of GRI 1. The
merchandise consists of a replaceable blade and handle holder,
which, when imported together, form a knife. Based upon GRI 1,
this merchandise is provided for by name under heading 8211,
HTSUS, as knives having other than fixed blades.
Based upon the analysis set forth above, we find that the
proposed revocation of NY 851173 is correct.
HOLDING:
The steel box cutters are classifiable under subheading
8211.93.00, HTSUS, which provides for: "[k]nives with cutting
blades, serrated or not. . .and blades and other base metal parts
thereof: [o]ther: [k]nives having other than fixed blades. . ."
The general, column one rate of duty is 3 cents each plus 5.4
percent ad valorem.
The replacement blades are classifiable under subheading
8205.59.55, HTSUS, which provides for: "[h]andtools . . .not
elsewhere specified or included. . . : [o]ther handtools
(including glass cutters) and parts thereof: [o]ther: [o]ther:
[o]ther: [o]f iron or steel: [o]ther . . . ." The general,
column one rate of duty is 5.3 percent ad valorem.
In accordance with section 625, this ruling will become
effective 60 days after publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations [19 CFR
177.10(c)(1)].
EFFECT ON OTHER RULINGS:
NY 863995, dated June 27, 1991, is affirmed.
NY 851173, dated April 20, 1990, is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division