CLA-2: RR:CR:GC 967232 DSS
Ms. Shira Wadro
Customs Compliance Specialist
Fiskars Brands, Inc.
780 Carolina Avenue
Saul Avenue, WI 53583-1369
RE: Classification request for paper trimmers; HQ 966605
Dear Ms. Wadro:
On April 29, 2004, the Bureau of Customs and Border Protection (CBP) issued to you Headquarters Ruling Letter (HQ) 966605, which classified two paper trimmers under subheading 8441.10.0000, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The letter revoked New York Ruling Letter (NY) G84202, dated November 20, 2002, and was published in the Customs Bulletin on May 19, 2004 (vol. 38, no. 21).
In an inquiry to the Director, National Commodity Specialist Division, New York, dated June 18, 2004, you ask for clarification regarding the paper trimmers classified in HQ 966605. Your letter was forwarded to this office for reply.
FACTS:
In HQ 966605, CBP described the two paper trimmers as follows (citing NY G84202):
The samples you provided are two Fiskars paper trimmers, which will be packaged together for retail sale. Item 95808994 is the Fiskars 12-inch/30 cm Rotary Paper Trimmer. It consists of a non-skid plastic base holding a guide rail. A plastic blade holder containing a rotating metal blade is attached to the rail. By placing cutting material on the base under the rail, a user can trim the material by pushing the blade across it.
Item 95909494 is the Fiskars Personal Paper Trimmer. It is similar to the other trimmer, but is smaller and designed to be carried in a standard ring binder. Both of these items are intended to be used on a desktop or similar work surface, and not in the hand. Both bases are printed with a measuring grid as a guide, but the principal function of the items is to cut paper.
You ask us to confirm that HQ 966605 applies to both Item 95808994 and Item 95909494, and indicate that some confusion arose from the fact that the HOLDING in 966605 refers to the “instant rotary paper trimmers,” although the Personal Paper Trimmer is not, strictly speaking, a rotary paper trimmer.
HQ 966605 states in the LAW AND ANALYSIS section that the two paper trimmers at issue are considered machinery for making up paper for tariff purposes. Therefore, both the Fiskars Rotary Paper Trimmer and the Personal Paper Trimmer (Items 95808994 and 95909494) fall under heading 8441, HTSUSA. The analysis applied in that ruling applies here. The LAW AND ANALYSIS section of HQ 966605 is incorporated by reference.
HOLDING:
The Fiskars Rotary Paper Trimmer and Personal Paper Trimmer are classified under subheading 8441.10.0000, HTSUSA, as “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Cutting machines.” The 2004 general rate of duty is free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
Sincerely,
Myles B. Harmon,
Director
Commercial Rulings Division