CLA-2: RR:CR:GC 967395 DSS
TARIFF NOS.: 8205.51.3060; 8208.90.6000; 8441.10.0000; 8441.90.0000
Port Director
Bureau of Customs and Border Protection
610 S. Canal Street
Chicago, IL 60173
RE: Protest No. 3901-04-100917; Paper trimmers; Replacement Mats; Handheld Trimmer; Cutting Blades
Dear Port Director:
This is our decision on Protest No. 3901-04-100917 filed by Carl Manufacturing USA, Inc. (protestant), against your decision regarding the classification of certain paper trimmers, as well as replacement mats and blades, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The articles under protest consist of the following:
RT-200: 12 inch Professional Rotary Trimmer
DC-210: 12 inch Heavy Duty Rotary Trimmer
DC-220: 15 inch Heavy Duty Rotary Trimmer
RC-312: 12 inch Industrial Rotary Trimmer
RC-315: 18 inch Industrial Rotary Trimmer
RC-324: 28 inch Industrial Rotary Trimmer
RC-334: 38 inch Industrial Rotary Trimmer
CC-10: Handheld Rotary Trimmer
PRT-100: Personal Rotary Trimmer
RBT-12: Personal Trimmer
B-11: Scoring Blade
K-13: Straight Blade
K-29: Perforating Blade
K-30: Scoring Blade
K-M31: Perforating and Scoring Blade Set
RM-12: Replacement Cutting Mat
The protestant further describes the trimmers as follows. The RT-200 is a 12-inch professional paper trimmer, which is composed primarily of a metal base with plastic end caps and measures approximately 15 inches long and 10 and ½ inches wide. The DC-210 and DC-220 “Heavy Duty Rotary Trimmers” are 12-inch and 15-inch rotary paper trimmers, respectively. They are composed of a metal base with a guide arm attached to one side; a plastic holder containing a rotating metal blade is attached to the guide arm. The RC-312, RC-315, RC-324, RC-334 “Industrial Rotary Trimmers” are 12-inch, 18-inch, 28-inch and 38-inch rotary paper trimmers, respectively. They are composed of a metal base with a guide arm attached to one side; a plastic holder containing a rotating metal blade is attached to the guide arm. The PRT-100 “Personal Rotary Trimmer” is a professional quality, personal rotary trimmer. It is composed of a metal base with a guide arm attached to one side; a plastic holder containing a rotating metal blade is attached to the guide arm. The RBT-12 measures approximately 14 and ½ inches long and 4 and 14/16 inches wide at the base. It, too, is composed of a metal base with a guide arm attached to one side; a plastic holder containing a rotating metal blade is attached to the guide arm.
The CC-10 “Handheld Rotary Trimmer” is an adjustable handheld rotary cutter. It is approximately 7 and ¼ inches long. It is composed of a plastic handle, approximately 6 inches long with a rotating plastic head attachment. The rotating plastic head contains a rotating metal blade that may be placed at five different angles for cutting.
The protestant entered the merchandise under, and advocates classification of the various trimmers 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 protestant advocates classification of the replacement mats and blades as parts under subheading 8441.90.0000, HTSUSA.
The protestant argues that the instant paper trimmers are substantially similar to the paper trimmers that were classified under subheading 8441.10.0000, HTSUSA, in four rulings that were published in the Customs Bulletin on May 19, 2004 (vol. 38, no. 21): Headquarters Ruling Letters (HQs) 966582, 966583, 966604, and 966605.
In HQ 966605, the Bureau of Customs and Border Protection (CBP) described the two paper trimmers at issue as follows (citing New York Ruling Letter (NY) G84202, which it revoked):
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.
The protest involves 17 entries of merchandise entered at the Port of Chicago. Entry No. 510-xxxxxxx-9, is the lead entry, and was entered on May 9, 2003. The entry was liquidated on April 4, 2004. This protest was filed on June 29, 2004.
The port believes the trimmers under protest are classified under subheading 8479.89.9897, HTSUSA, as “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other: Other.” The port states that the trimmers at issue are capable of cutting several substances, including paper, and that the principal use of the articles as machines for making up paper had not been established. The ports advocates classifying the mats under subheading 8479.90.9495, HTSUSA, which provides for, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other.” The blades were classified under subheading 8208.90.6000, HTSUSA, which provides for, “Knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof: Other: Other (including parts).”
ISSUES:
Whether the instant paper trimmers are classified as machines for making up paper of heading 8441, HTSUS.
Whether the other imported articles are classified as parts of machines for making up paper under heading 8441, HTSUS, specifically under subheading, 8441.90.00, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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.
Based on the information in the file, contained on the protestant’s website (http://www.carl-products.com) and found on the World Wide Web, all but the CC-10 Handheld Rotary Trimmer of the instant paper trimmers are substantially similar to the paper trimmers classified in HQ 966605. Similar to the trimmers of HQ 966605, the instant rotary and personal trimmers have a plastic blade holder containing a rotating metal blade 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. These items are intended to be used on a desktop or similar work surface.
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. Thus, both the rotary paper trimmer and personal paper trimmer at issue in that ruling fell under heading 8441, HTSUSA. This classification was further confirmed in HQ 967232, dated July 13, 2004, and HQ 967260, dated September 27, 2004. In fact, identical model trimmers sold by the protestant (the DC-95 and DC-100 trimmers) were classified under subheading 8441.10.0000, HTSUSA, in HQ 967260. The LAW AND ANALYSIS sections in HQ 966605, and further confirmed by HQs 967232 and 967260 are incorporated by reference and apply here to the instant trimmers because the trimmers are substantially similar, as discussed above.
Further, in HQ 967260, RM-15 replacement mats made from PVC and which function as a cutting mat for paper trimmers were classified under subheading 8441.90.0000, HTSUSA. The instant RM-12 replacement mats are also made from PVC and function as a cutting mat for the trimmers. Thus, the RM-12 mats are also classified under subheading 8441.90.0000, HTSUSA, as “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Parts.”
The CC-10 Handheld Rotary Trimmer is a hand tool and falls under heading 8205, HTSUS, which provides, in relevant part, for “Handtools (including glass cutters) not elsewhere specified or included . . . .“ As advertised, the device features: a rotating head with five locking preset positions; a thumb-activated retractable safety cover to help prevent injury during trimming; and a quick-change blade axle with automatic blade tensioner to facilitate changing or replacing cutting blades. The device includes a straight blade, however, ten other blade designs are sold separately and can be used on it. The website states that the user “can switch from straight cuts to decorative-edge cuts quickly and easily.” The device appears to function as an alternative to decorative scissors.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the System. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General ENs to Chapter 82, HTSUS, state that:
[t]his chapter covers certain specific kinds of base metal articles, of the nature of tools, implements, cutlery, tableware, etc....This Chapter includes: (A) [t]ools which, apart from certain specified exceptions (e.g., blades for machine saws), are used in the hand (headings 82.01 to 82.05)...(C) [i]nterchangeable tools for hand tools...(D) [a]rticles of cutlery (whether intended for professional, personal or domestic use), certain mechanical domestic appliances, spoons and forks and similar tableware and kitchen utensils. . . .
The ENs to Chapter 82 further indicate that "tools, cutlery, etc., do not in general fall in this chapter unless the blade, working edge, working surface or other working part is of base metal...provided, however, that this condition is met, they remain in the Chapter even if fitted with non-metallic handles. . . .” Section XV, additional U.S. Notes 1 states that the term base metals "embraces aluminum, . . . cobalt, copper...iron and steel . . . ." The blades used on the CC-10 are rotating carbide steel wheels. Therefore, the CC-10 is classified in Chapter 82 of the HTSUS as a hand tool of base metal.
EN 82.05 states: This heading covers all hand tools not included in other headings of this Chapter or elsewhere in the Nomenclature (see the General Explanatory Notes to this Chapter), together with certain other tools or appliances specifically mentioned in the title. It includes a large number of hand tools (including some with simple hand-operated mechanisms . . . .
Indeed, the CC-10 is similar to the “rolling scissors” tool that CBP classified as a hand tool of heading 8205, HTSUS, in HQ 966655, dated December 15, 2003. In HQ 966655, CBP stated:
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 that ruling, the rolling scissors tool was determined to be primarily a cutting device, just as the instant CC-10 trimmer is. Section XVI, Note 1(k), HTSUS, excludes articles of Chapter 82 from classification in Section XVI (which includes Chapter 84). As the CC-10 is an article of Chapter 82, it is precluded from classification in Section XVI (including Chapter 84). Instead, the CC-10 is classified under subheading 8205.51.3060, HTSUSA, which provides for, “Handtools (including glass cutters) not elsewhere specified or included . . . : Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts): Other (including parts).”
The imported blades are not classified as parts of trimmers under subheading 8441.90.0000, HTSUS. Note 1(k) to Section XVI states that articles of Chapter 82 are not classified under Section XVI (i.e., Chapters 84 and 85). Information gathered from the World Wide Web indicates that the imported blades are specifically provided for under heading 8208, HTSUS, which provides for “Knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof . . . .”
Information gained from the World Wide Web at several websites (http://www.wilde-ideas.com; http://www.factory-express.com; http://www.cleansweepsupply.com; and http://www.bogenimaging.us.com) indicates that the B-11 blade is a straight, scoring blade that can be used on the CC-10, RT-series trimmers and the PRT-100 trimmer. These websites also show B-Series replacement blades generally as being used with item numbers CC-10, PT-100 and the RT-Series. This information also indicates that the K-13 straight blade, K-29 Perforating blade, K-30 scoring blade, and K-M31 blade set can be used on a number of different trimmers. This information also indicates that all the cutting blades under protest are carbide steel.
While parts of handtools also fall under heading 8205, the protestant has not shown that the B-11 blades are used primarily for the CC-10. Thus, the B-11 blades are not classifiable under heading 8205, HTSUS. All of the blades under protest are specifically provided for under heading 8208, HTSUS, which provides for cutting blades for machines, by application of GRI 1 and Note 1(k) to Section XVI. The blades are classified under subheading 8208.90.6000, HTSUSA, which provides for, “Knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof: Other: Other (including parts).”
HOLDINGS:
Under GRI 1, the CC-10 Handheld Rotary Paper Trimmer is classified under subheading 8205.51.3060, HTSUSA, which provides for “Handtools (including glass cutters) not elsewhere specified or included; . . . : Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts): Other (including parts).” The 2003 column one, general rate of duty is 3.7 percent ad valorem.
Under GRI 1, the other paper trimmers under protest, which include the RT-200 12-inch Professional Rotary Trimmer; DC-210 12-inch Heavy Duty Rotary Trimmer; DC-220 15-inch Heavy Duty Rotary Trimmer; RC-312 12-inch Industrial Rotary Trimmer; RC-315 18-inch Industrial Rotary Trimmer; RC-324 28-inch Industrial Rotary Trimmer; RC-334 38-inch Industrial Rotary Trimmer; PRT-100 Personal Rotary Trimmer; and RBT-12 Personal 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 2003 column one, general rate of duty is free.
According to GRI 1 and Note 1(k) to Section XVI, the B-11 Scoring Blade, K-13 Straight Blade, K-29 Perforating Blade, K-30 Scoring Blade, and K-M31 Perforating and Scoring Blade Set are classified under subheading 8208.90.6000, HTSUSA, which provides for, “Knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof: Other: Other (including parts).” The 2003 column one, general rate of duty is free.
Under GRI 1, the RM-12 replacement mat is classified under subheading 8441.90.0000, HTSUSA, as “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Parts.” The 2003 column one, general rate of duty is free.
Duty rates are provided for 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.
You are instructed to DENY the protest, except to the extent reclassification of the merchandise as indicated above results in a net duty reduction and partial allowance. In accordance with the Protest/Petition Processing Handbook (CIS HB, June 2002, pp. 18 and 21), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division