CLA-2 CO:R:C:M 956093 RFA
District Director of Customs
112 West Stutsman Street
Pembina, N. Dakota 58271
RE: Protest 3401-94-100019; "Power Cutter"; Multi-purpose
shears; scissors; metal-cutting shears; utility tool;
8203.30.00; NY 886243
Dear District Director:
The following is our decision regarding the request for
further review of Protest 3401-94-100019, which concerns the
classification of the "Power Cutter" under the Harmonized Tariff
Schedule of the United States (HTSUS). The subject entries were
liquidated on November 26, 1993. The protest was timely filed on
February 15, 1994.
FACTS:
The "Power Cutter" has two angled blades articulated on a
screw or pin at the center with a finger ring at each end. One
finger ring is for the user's thumb and the other finger ring is
for one or more fingers. According to the submitted literature,
the "Power Cutter" is a multi-purpose cutter which allows the
user to cut numerous things such as: poultry parts, carpet,
linoleum, screening sheet metal, plastic, rubber, wire, or silk.
The packaging for the "Power Cutter" also indicates that it is
able to cut a penny in half, prune plants, and cut an aluminum
can.
The merchandise was entered under subheading 8203.30.00,
HTSUS, as metal cutting shears. The entry was liquidated under
subheading 8213.00.90, HTSUS, as scissors and similar shears.
The subheadings under consideration are as follows:
8203.30.00: Files, rasps, pliers (including cutting
pliers), tweezers, metal cutting shears, pipe
cutters, bolt cutters, perforating punches
and similar handtools. . . : [m]etal cutting
shears and similar tools. . . . .
Goods classifiable under this provision have a general,
column one rate of duty of 4.2 percent ad valorem.
8213.00.90 Scissors, tailors' shears and similar shears,
and blades . . . : [v]alued over $1.75/dozen:
[o]ther. . . .
Goods classifiable under this provision have a general,
column one rate of duty of $0.10 each plus 10 percent
ad valorem.
ISSUE:
Is the "Power Cutter" classifiable as metal cutting shears
or as other scissors under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
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
Fed.Reg. 35127, 35128 (August 23, 1989). EN 82.13, page 1114,
defines the scope of heading 8213, HTSUS, as follows:
The scissors classified in this heading consist of
two superimposed blades, sometimes serrated,
articulated on a screw or pin near the center. In
general, the heading covers only those scissors in
which each blade is fitted, at one end, with a finger
ring. The blades may be in one piece, consist of
jointed cutting blades and handles.
Customs has previously classified multi-purpose shears,
capable of cutting through metal, plastic, cardboard, etc., in NY
886243, dated June 13, 1993. In NY 886243, the Area Director of
the New York Seaport determined that the multi-purpose shears,
having angled blades and large plastic ring handles, were
classifiable under subheading 8213.00.90, HTSUS, which provides
for other scissors and similar shears.
The "Power Cutter" is similar to the multi-purpose shears
which were classified in NY 886243 because both cutters have
angled blades and large ring handles. We find that the "Power
Cutter" meets the description of scissors in EN 82.13, and is
classifiable under subheading 8213.00.90, HTSUS, which provides
for other scissors and similar shears.
The protestant argues that the "Power Cutter" is a utility
tool because it is used to cut sheet metal, plastic, carpet,
flooring and other similar items. However, there is no HTSUS
provision for "utility tools". Because the "Power Cutter" can
cut metal, the protestant believes that it is more than a scissor
and should be classified under subheading 8203.30.00, HTSUS, as
metal cutting shears. EN 82.03, pages 1105-1106, states that:
"[t]his heading covers the following hand tools: [m]etal cutting
shears and similar tools, including tinmen's snips, and other
sheet metal or wire cutting shears." Additionally, we note
General EN to chapter 82, page 1102, which states that: "plier-type metal cutting shears are classified in heading 82.03".
Heading 8203, HTSUS, provides for plier-type of shears used
for cutting metal. The "Power Cutter" is not a plier-type of
shears and is capable of cutting more than just metal. It is
also capable of cutting numerous things such as: poultry parts,
carpet, linoleum, plastic, rubber, wire, silk. Because the
"Power Cutter" meets the description of scissors and does not cut
only metal, we find that it is not the type of shears covered
under heading 8203, HTSUS.
HOLDING:
The "Power Cutter" is classifiable under subheading
8213.00.90, HTSUS, which provides for: "[s]cissors, tailors'
shears and similar shears, and blades . . . : [v]alued over
$1.75/dozen: [o]ther. . . ."
The protest is DENIED. In accordance with Section 3A(11)(b)
of Customs Directive 099 3550-065, dated August 4, 1993, Subject:
Revised Protest Directive, this decision, together with the
Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Lexis, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division