CLA-2 RR:CR:GC 962811ptl
Mr. Thomas R. McKelvey
D&H International, Inc.
8100 26th Avenue South
Suite 128
Bloomington, MN 55425
RE: Ice Augers and Blades; NY D85521, revoked.
Dear Mr. McKelvey:
In New York Ruling Letter (NY) D85521, issued to you on behalf of Strikemaster Corporation, on December 11, 1998, Customs classified four items in subheading 8205.59.5510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand tools: other of iron or steel: other. The items were: Power Lazer Blades, a Lazer Ice Auger, Mora( Blades, and a Mora( Ice Auger.
Customs has reviewed this ruling and determined that the classification set forth is incorrect. Therefore, this ruling revokes NY D85521 and sets forth the correct classification of the ice augers and blades.
Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY 865903 was published on March 1, 2000, in the Customs Bulletin, Volume 34, Number 9. No comments were received in response to the notice.
FACTS:
The first article under consideration, Power Lazer Blades, are chrome alloy serrated stainless steel blades that are attached to a power auger which is used to cut holes through ice. As the Auger rotates, the blades shave the ice producing a hole. The second article is a steel Lazer Ice Auger. The imported item consists of a shaft to which flighting has been welded. The flighting serves
to remove shaved ice as the auger cuts into the ice. At the base of the shaft, there are fittings to which the Power Lazer Blades are attached. The auger shaft attaches to a motor which turns the auger. The auger shaft is being imported without the motor, transmission or handles. The third article is identified as Mora( Blades. These are chrome alloy stainless steel blades which attach to the Mora( Ice Auger to cut through ice. The fourth article is the Mora( Ice Auger, a manually operated auger for drilling holes through ice.
ISSUE:
What is the classification of Power Lazer Blades, a Lazer Ice Auger, Mora( Blades, and the Mora( Ice Auger?
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:
8205 Handtools (including glass cutters) not elsewhere
specified or included; blow torches and similar
self-contained torches; vises, clamps and the like,
other than accessories for and parts of machine
tools; anvils; portable forges; hand- or pedal-
operated grinding wheels with frameworks; base
metal parts thereof:
8205.10.0000 Drilling, threading or tapping tools, and
parts thereof..
* * *
Other handtools (including glass cutters)
and parts thereof:
* * *
8205.59 Other:
* * *
Other.
* * *
Edged handtools:
* * *
8205.59.5510 Other.
8208 Knives and cutting blades, for machines or for
mechanical appliances, and base metal parts
thereof:
* * *
8208.90 Other:
* * *
Other (including parts)
8466 Parts and accessories suitable for use solely or
principally with the machines of headings 8456 to
8465, including work or tool holders, self-opening
dieheads, dividing heads and other special
attachments for machine tools; tool holders for
any type of tool for working in the hand:
Tool holders and self-opening dieheads:
* * *
Other.
As stated above, in accordance with the GRIs, we must classify articles according to the terms of the headings, and the more specific heading is preferred to the more general one. NY D85521 classified all four articles in subheading 8205.59.5510, HTSUS, as Handtools (including glass cutters) not elsewhere specified or included, …, other, other, other. Our review of the articles indicates that classification was incorrect and that the articles are properly classified as follows.
The Power Lazer Blades are chrome alloy stainless steel serrated blades which are attached to a Lazer Ice Auger. As the auger rotates, the blades scrape against the ice, shaving it so that a hole is cut into the ice. When these blades are imported unattached to the auger, they are classified in subheading 8208.90.60, HTSUS, which provides for knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof: [o]ther: [o]ther.
The Lazer Ice Auger, in its condition as imported, is a metal shaft with fittings at its base to hold the Power Lazer blades. Flighting, designed to extract shaved ice from the hole, extends along approximately ¾ of the length of the shaft. The shaft itself will be inserted into a hand-held motor which will provide the operational power to turn the shaft. The auger shaft, imported without its motor, transmission or handles, is an article designed to hold the lazer blades in a location and position where they will be most effective once all components of the power auger have been assembled. The operational, or “business” aspect of the assembled unit is the blades. The auger shaft serves to hold the blades in position so they can shave the ice. Therefore, the Lazer Ice Auger, imported without its motor, transmission or handles, is classified in subheading 8466.10.80, HTSUS, which provides for tool holders for any type of tool for working in the hand, other.
The Mora( Ice Auger is a hand-held and operated device designed to cut, or drill, holes through ice. The auger has twin stainless steel blades attached to its base which shave the ice as the auger is manually rotated. Flighting along the
shaft of the auger removes shaved ice from the hole being cut by the rotating
blades. The Mora( Ice Auger is classified in subheading 8205.10.00, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; … [d]rilling, threading or tapping tools, and parts thereof.
The Mora( Blades are “chrome-alloy” stainless steel blades specifically designed for use with the Mora( Ice Auger. They are not interchangeable with other types of augers or drills, and thus are not articles of 8207, HTSUS. The ENs to 82.08, which provides for knives and cutting blades, for machines or mechanical appliances, state that the heading does not … cover cutting blades or knives for the hand tools of headings 82.01 to 82.05. Since we have determined that the Mora( Ice Auger is an article of heading 8205, its blades cannot be an article of heading 8208. Additionally, since heading 8205 includes the provision for parts, and the blades are an integral part of the auger, the Mora( Blades are classified in subheading 8205.10.00, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; … [d]rilling, threading or tapping tools, and parts thereof
HOLDING:
The Power Lazer Blades are classified in subheading 8208.90.60, HTSUS, which provides for knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof: [o]ther: [o]ther.
The Lazer Ice Auger, as imported without its motor, is classified in subheading 8466.10.80, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand, other.
The Mora( Ice Auger is classified in subheading 8205.10.00, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Drilling, threading or tapping tools, and parts thereof.
The Mora( Blades are classified in subheading 8205.10.00, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable
forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Drilling, threading or tapping tools, and parts thereof.
NY D85521, dated December 11, 1998, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division