CLA-2 RR:TC:MM 960143 JAS
Port Director of Customs
35 West Service Road
Champlain, NY 12919
RE: PRD 0712-96-101015; Camset, Code Cutter, Punch Anvil, Machine for Cutting Keys; Part of Hand-Held Key Cutter, Handtools, N.E.S.I., Heading 8205, Parts and Accessories of Machine Tools, Heading 8466; Section XVI, Note 1(k)
Dear Port Director:
This is our decision on Protest 0712-96-101015, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of a camset for key cutters, a
product of Canada.
FACTS:
The device under protest, the Camset AMI, is described as
part of a hand-held key machine. In fact, it is the top portion
of a hand-held key cutting tool. It is positioned atop a
rectangular base metal casting which, together with a spring
loaded mechanism and a trigger grip, comprise a tool called the
Curtis Clipper. In use, a metal key blank is placed in the
Camset and a code designating the key's dimensions set by hand.
Squeezing the hand trigger forces the Camset downward against the
base metal casting, which punches out a finished key.
The Camset was entered under subheading 8466.93.90, HTSUS,
as part of a machine tool for working metal. Your office
determined that the key cutter was a hand tool, not a machine
tool of HTS heading 8462. Consequently, the camset did not
qualify as a part thereof. More importantly, Section XVI, Note
1(k), HTSUS, expressly excludes hand tools, their parts, and
other articles classifiable in Chapter 82 from Section XVI (which
includes heading 8466).
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The provisions under consideration are as follows:
8205 Handtools...not elsewhere specified or included...; base metal parts thereof:
8205.59 Other:
8205.59.55 Other
* * * *
8466 Parts and accessories suitable for use solely
or principally with the machines of headings 8456 to 8465:
8446.93 For machines of headings 8456 to 8461:
8466.93.90 Other
ISSUE:
Whether the Camset AMI is part of a machine tool for tariff
purposes, or part of a hand tool.
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
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, 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 ENs should always be consulted. See T.D.
89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
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Protestant supports the subheading 8466.93.90 classification
by maintaining that because the Curtis Clipper key cutter is a
machine tool of heading 8462, the Camset which is integral to it
qualifies as a part thereof. In addition, protestant cites ENs
at p. 1383 which state, in relevant part, that in general machine
tools of heading 84.62 are power-driven but similar machines,
worked by hand or pedal, are also covered by the heading. They
are distinguished from the hand tools of heading 82.05 by the
fact that they are usually designed to be mounted on the floor,
on a bench, on a wall or on another machine, and are usually
provided with a base plate, mounting frame, stand, etc.
Protestant reasons that the word "usually" implies that a machine
tool need not always be designed to be mounted on the floor or be
provided with a mounting frame or stand.
Notwithstanding protestant's claims, if the Curtis Clipper
key cutter is a hand tool of chapter 82, Section XVI, Note 1(k)
excludes it, and its parts, which include the Camset, from
heading 8466. In this respect, the GENERAL ENs at p. 1195 state
that tools which, apart from certain specified exceptions, are
used in the hand (headings 82.01 to 82.05). In general, the
Chapter covers tools which can be used independently in the hand,
whether or not they incorporate simple mechanisms such as
gearing, crank-handles, plungers, screw mechanisms or levers.
Appliances are, however, generally classified in Chapter 84 if
they are designed for fixing to a bench, a wall, etc., or if, by
reason of their weight or size or the degree of force required
for their use, they are fitted with base plates, stands,
supporting frames, etc., for standing on the floor, bench, etc.
The Curtis Clipper comports with the description for handtools
in the GENERAL ENs.
Further, ENs at pp. 1201 and 1202 list handtools such as
cold chisels and punches, pin punches, bookbinders' punches and
spring operated "pistols" for stapling packages. By function and
design, the Curtis Clipper key cutter is compellingly analogous
to these examples. It is a handtool of heading 8208, and the
Camset, which is integral to and necessary to its completion and
proper functioning, is a part thereof.
HOLDING:
Under the authority of GRI 1, the Camset AMI is provided for
in heading 8205. It is classifiable in subheading 8205.59.55,
HTSUS. - 4 -
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing 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 to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division