CLA-2 RR:CR:GC 966655 KBR
TARIFF NOS.: 8205.51.30
Ms. Gail Hagans
D.L. Bynum & Company, Inc.
510 Plaza Drive, Suite 1890
Atlanta, GA 30349
RE: Revocation of NY I87124; Rolling Scissors
Dear Ms. Hagans:
This is in reference to New York Ruling Letter (NY) I87124, dated October 10, 2002, issued by the Customs National Commodity Specialist Division, issued to you on behalf of your client, IBS, LLC, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of Cutting Edge( Rolling Scissors. We have reconsidered NY I87124 and determined that the classification of the rolling scissors is not correct. This ruling sets forth the correct classification.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on October 16, 2003, Vol. 37, No. 42 of the Customs Bulletin, proposing to revoke NY I87124. No comments were received in response to this notice.
FACTS:
The product involved is a Cutting Edge( Rolling Scissors. The tool is comprised of circular steel blades with a plastic molded handle. The plastic handle is molded with a loop through which to place one’s hand. The article is described as acting as a utility type knife. It is intended to work with gift-wrap, wallpaper, shelf paper, freezer paper, blue prints, vinyl, plastic film, and many arts and crafts type functions. You state the name of the article is perhaps a misnomer. It does not operate as a traditional pair of scissors would. It has no pointed blades or sharp edges. It functions by rolling the cutting edge wheels along the cut line or pulling the material to be cut towards you, through the cutting edge.
In NY I87124, Customs found that the rolling scissors was classified in subheading 8205.51.75, HTSUS, as other handtools, household tools, other. Customs has reviewed the matter and believes that the correct classification of the rolling scissors is in subheading 8205.51.30, HTSUS, as other handtools, household tools, of iron or steel, other.
ISSUE:
Whether the rolling scissors is a handtool of the household type of iron or steel?
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 most 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.
Inspection of the rolling scissors reveals that it is a composite good made up of a plastic molded handle and a steel blade. Each of the components is described by different subheadings within heading 8205, HTSUS.
The HTSUS subheadings under consideration are as follows:
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof:
8203.30.00 Metal cutting shears and similar tools, and parts thereof
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:
Other handtools (including glass cutters) and parts thereof:
8502.51 Household tools, and parts thereof:
Of iron or steel:
8205.51.30 Other (including parts)
8205.51.75 Other
In your ruling request you stated that you believed the article should be classified in subheading 8203.30.00, HTSUS, as metal cutting shears and similar tools. However subheading 8203.30.00, HTSUS, is not for shears made of metal, but for shears made to cut metal. See EN 82.03 (C) and HQ 956093 (July 7, 1994). Therefore, subheading 8203.30.00, HTSUS, is not appropriate for the rolling scissors which are meant to cut paper and other light-weight materials.
Because the item is a composite good, we turn to GRI 3(b) (applied at the subheading level by GRI 6), which states that when goods are prima facie classifiable under two or more (sub)headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [by reference to the heading which provides the most specific description], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Under EN (VII) for Rule 3(b), goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Under EN (VIII) for Rule 3(b), the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Recent court decisions on the essential character for GRI 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See, e.g., Better Home Plastics Corp. v. U.S., 916 F. Supp. 1265 (CIT 1996), aff’d 119 F.3d 969 (Fed. Cir. 1997) (holding the utilitarian role of a shower liner is more important than decorative value of the curtain sold with it); Mita Copystar America, Inc. v. U.S., 966 F. Supp. 1245 (CIT 1997), reh’g denied, 994 F. Supp. 393 (1998).
Customs has previously determined that a similar article, a wheeled pizza cutter made with both metal and plastic components is classified in subheading 8205.51.30, HTSUS. See NY A89210 (November 8, 1996), HQ 951605 (June 1, 1992), and
HQ 951881 (June 26, 1992). Another Customs ruling, HQ 950609 (January 7, 1992), involved a bottle opener with a plastic handle and a metal ring. Although the bottle opener had a plastic handle, it was described as having a metal working edge and, therefore, was classified as of iron or steel in subheading 8205.51.30, HTSUS.
We believe that the essential character of the rolling scissors is imparted by the steel blades. Without the steel blades, the article would not be able to accomplish its primary role or function as a cutting device. Therefore, since the essential character of the rolling scissors is determined by the steel component, the classification of the article is in subheading 8205.51.30, HTSUS, as other handtools, household tools, of iron or steel, other.
HOLDING:
The rolling scissors is classified in subheading 8205.51.30, HTSUS, as other handtools, household tools, of iron or steel, other.
EFFECT ON OTHER RULINGS:
NY I87124 dated October 10, 2002, is REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective sixty (60) days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division