CLA-2 RR:CR:GC 961974ptl
Port Director
U.S. Customs Service
P.O. Box 619050
Dallas/Fort Worth Airport, Texas 75261
RE.: IA 14/98; Push Points; Glazier Points; Push Pins; NY A82094.
Dear Port Director:
This is in response to your memorandum of May 19, 1998 (CLA 1-01:D:C:CLN), forwarding a request for Internal Advice (IA14/98) submitted by Evans and Wood & Co. Inc., on behalf of Greco Frame and Supply, concerning the classification of push points, or glazier points, and push pins under the Harmonized Tariff Schedule of the United States (HTSUS). We regret the delay in responding.
FACTS:
Classification has been requested for two products. The first is identified as “push points” or “glazier points”. The metal article is used in the back of a picture frame to hold both the picture and glass in the frame. It is “T” shaped, flat, approximately ½" long, with a sharp, pointed end at the base. At the mid-point, two “arms” have been bent upward to prevent the point from being pushed further into the frame. The requester believes that these glazier points are classified in subheading 7317.00.6560, HTSUS, which provides for nails, tacks, drawing pins, corrugated nails, staples (other
than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other, other.
The other article, identified as a “push pin” is approximately _" long. Half the article is a plastic, spool-shaped handle which a user holds while pushing the other, metal, pin-like end into some surface. The requester believes that the article should be classified in subheading 7317.00.1000, HTSUS, the provision for thumb tacks.
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). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, 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 GRIs may then be applied in order.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, 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).
The HTSUS headings under consideration are as follows:
7317.00 Nails, tacks, drawing pins, corrugated nails,
staples (other than those of heading 8305) and
similar articles, of iron or steel, whether or
not with heads of other material, but excluding
such articles with heads of copper:
7317.00.1000 Thumb tacks.
* * *
Other
* * *
7317.00.65 Other.
7317.00.6530 Cut.
7319 Sewing needles, knitting needles, bodkins, crochet
hooks, embroidery stilettos and similar articles
for use in the hand, of iron or steel; safety pins
and other pins of iron or steel, not elsewhere
specified or included:
* * *
7319.30 Other pins:
* * *
7319.30.50 Other.
7319.30.5010 Push pins.
To classify the glazier points, we refer to the ENs to heading 71.17 which provide, in part:
The heading covers:
(A) Nails, tacks, staples (other than those of heading 83.05) and similar articles, usually manufactured by the following methods:
* * *
(3) Cutting from sheet or strip followed, if necessary, by finishing either mechanically or by hand.
* * *
There are many types of these goods including:
Wire nails of uniform cross section as used by carpenters, etc.; moulders’ nails; glazing nails; cobblers’ nails; staples (insulated or not) pointed at both ends, for electric wiring, picture frames, fencing, etc. and other staples not presented in strips; pointed screw nails with twisted shanks and unslotted heads; tacks and sprigs for cobblers, upholsterers, etc.; hobnails for heavy duty footwear; nails for pictures, mirrors, fencing, etc.; unthreaded nails for shoeing animals; unthreaded
frost studs for animals; small triangles, etc. (usually of tin plate) used for fixing window panes; decorative studs for upholsterers; studs for marking railway sleepers. (Emphasis added)
Clearly, the glazier points are included among the exemplars of the EN, and are properly classified in that heading. An examination of the article indicates that it has been cut from sheet steel. It has been finished by having the two “arms” made to prevent the article’s being driven too deeply into the frame. Accordingly, the statistical suffix indicating that the article has been cut applies, and the article is classified in subheading 7317.00.6530, HTSUS.
The requester has indicated that it believes because the push pins are used like thumb tacks, they should be classified in subheading 7317.00.10, HTSUS, which provides for thumb tacks. However, we are also presented with a statistical subheading 7319.30.5010, HTSUS, which expressly provides for push pins. Since we do not determine classification by reference to statistical suffixes, we must determine which heading is correct.
Tariff terms are to be construed in accordance with their common and commercial meanings which are presumed to be the same (Nippon Kogaku, Inc. v. United States, 69 CCPA 89, 92, 673 F.2d 380 (1982); see also Nylos Trading Company v. United States, 37 CCPA 71, 73, C.A.D. 423 (1949), and Winter-Wolff, Inc. v. United States, CIT Slip Opinion 98-15 (Customs Bulletin and Decisions, March 25, 1998, vol 32, no. 12, 71 at 74, “When, however, a tariff term is not clearly defined by the statute or its legislative history, it is also fundamental that the correct meaning of the tariff term is ‘presumed to be the same as its common or dictionary meaning in the absence of evidence to the contrary’”). The word “tack” is not defined in either the tariff or the legislative history. The ENs to heading 7317, HTSUS, cited above, provide many examples of articles which fall within the scope of that heading, but even the ENs do not define the word “tack”. We therefore turn to the dictionary definition of “tack” which is “a short light nail with a sharp point and a flat head” Webster’s II New Riverside University Dictionary (1984).
The push pin at issue has a very definite head to provide the pin with its utility and which is intended to be grasped by the user. This head is not flat and distinguishes the push pin from the articles listed in the EN to heading 7317, HTSUS. Heading 7319, HTSUS, includes, in its coverage, “other pins ... not elsewhere specified or included.” Based on this analysis, we have determined that the push pins are properly classified in subheading 7319.30.5010, HTSUS. This is consistent with the ruling in NY A82094, dated April 11, 1996.
HOLDING:
The glazier points are classified in subheading 7317.00.6530, HTSUS, which provides for nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other, other, cut.
The push pins are classified in subheading 7319.30.5010, HTSUS, which provides for sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: other pins: other, push pins.
You are to mail this decision to the internal advice applicant no later than 60 days from the date of this letter. On that date, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division