CLA-2- OT:RR:CTF:TCM H020853 TNA
Joseph Delahanty, Licensed Customs Broker
Panalpina, Inc.
1776 On-the-Green
67 Park Place
Morristown, NJ 07960
RE: Revocation of NY N018967; Tariff Classification of a Ceramic Cooktop Scraper from China
Dear Mr. Delahanty:
This is in response to your request, made on behalf of your client, Delta Carbona, L.P., dated December 10, 2007, for reconsideration of New York Ruling Letter (“NY”) N018967, dated November 1, 2007, which pertains to the classification of a Ceramic Cooktop Scraper under the Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed that ruling and have found it to be in error. Therefore, this ruling revokes NY N018967.
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, notice proposing to revoke NY N018967 was published on June 9, 2010, in Volume 44, Number 24, of the Customs Bulletin. CBP received no comments in response to this notice.
FACTS:
The merchandise at issue is a Ceramic Cooktop Scraper (“scraper”), consisting of a plastic handle with a steel razor blade on one end. The razor blade is retractable and operated by a sliding thumb tool. You state that the tool’s “functional purpose” is to remove burnt-on crust from glass ceramic cooktops, and it is being marketed, packaged and sold as such.
The scraper comes packaged as one scraper with three replacement blades. Its packing bears such descriptors as “glass ceramic cooktop scraper,” and “use to remove burnt on crust.” Directions on the package indicate that the merchandise is for “use only on cold surfaces. After removing burnt crust or food particles, clean cooktop with Carbona Glass Ceramic Cooktop Cleaner.” In addition, the product’s listing on Delta Carbona’s website and other similar sites also indicates that the merchandise is intended to complement other types of ceramic cleaners. According to this marketing material, the subject merchandise can be used “without scratching your class ceramic cooktop.” A sample was received and examined by this office.
In NY N018967, the subject merchandise was classified in subheading 8205.59.5510, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other: edged handtools: other.
ISSUE:
Whether the Ceramic Cooktop Scraper is classified under subheading 8205.51, HTSUS, as a household tool, or under subheading 8205.59, HTSUS, as an “other” type of tool?
LAW AND ANALYSIS:
Merchandise is classifiable under the 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 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs 1 through 5.
The HTSUS provisions 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
Other handtools (including glass cutters) and parts thereof:
8205.51 Household tools, and parts thereof:
Of iron or steel:
8205.51.30 Other (including parts)
8205.59 Other:
Other:
Of iron or steel:
8205.59.55 Other:
Edged handtools
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The EN to heading 8205, HTSUS, states, in pertinent part, the following:
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 such as cranks, ratchets or gearing). This group of tools includes:…
(E) Other hand tools (including glaziers' diamonds).
This group includes:
(1) A number of household articles, including some with cutting blades but not including mechanical types (see the Explanatory Note to heading 82.10), having the character of tools and accordingly not proper to heading 73.23, such as :
Flat irons (gas, paraffin (kerosene), charcoal, etc., types, but not electric irons which fall in heading 85.16), curling irons; bottle openers, cork screws, simple can openers (including keys); nut crackers; cherry stoners (spring type); button hooks; shoe horns; “ steels ” and other knife sharpeners of metal; pastry cutters and jaggers; graters for cheese, etc.; “ lightning ” mincers (with cutting wheels); cheese slicers, vegetable slicers; waffling irons; cream or egg whisks, egg slicers; butter curlers; ice picks; vegetable mashers; larding needles; pokers, tongs, rakers and cover lifts for stoves or fire places…
(7) Miscellaneous hand tools such as farriers' paring knives, toeing knives, hoof pickers and hoof cutters, cold chisels and punches; riveters' drifts, snaps and punches; non plier type nail lifters, case openers and pin punches; tyre levers; cobblers' awls (without eyes); upholsterers' or bookbinders' punches; soldering irons and branding irons; metal scrapers; non plier type saw sets; mitre boxes; cheese samplers and the like; earth rammers; grinding wheel dressers; strapping appliances for crates, etc., other than those of heading 84.22 (see the relevant Explanatory Note); spring operated “ pistols ” for stapling packages, paperboard, etc.; cartridge operated riveting, wall plugging, etc., tools; glass blowers' pipes; mouth blow pipes; oil cans and oilers (including those with pump or screw mechanisms), grease guns.
In your request for reconsideration, you argue that the scraper should be classified in subheading 8205.51, HTSUS, based on its use as a household tool, primarily in the kitchen to clean a certain type of surface within the kitchen. In Headquarters Ruling Letter (HQ) 959568, dated July 11, 1997, CBP classified a six-piece kitchen set in subheading 8205.51, HTSUS. In so doing, we stated the following:
The U.S. Court of International Trade (CIT) has noted Webster's New World Dictionary of American English 654 (3d College ed. 1988)'s definition of the term “household” as “of a household or home; domestic.” The Court determined that when "household" is used with the term “articles” a use provision is created. Hartz Mountain Corp. v. United States, 903 F.Supp. 57, 59, CIT Slip Op. 95-154 (Sept. 1, 1995). The Court found the phrase “household articles” to be a use provision within the context of subheading 3924.90.50, HTSUS. Similarly, we believe that, within the context of subheading 8205.51, HTSUS, when “household” is used with the term “tools” a use provision is created.
Additional U.S. Rule of Interpretation 1(a) states that “a tariff classification controlled by use is determined in accordance with the principal use of the class or kind of goods to which the imported goods belong.” Courts have also provided several factors to apply when determining whether merchandise falls within a particular class or kind of good. They include: (1) the general physical characteristics of the merchandise; (2) the expectation of the ultimate purchasers; (3) the channels of trade in which the merchandise moves; (4) the environment of the sale (e.g. the manner in which the merchandise is advertised and displayed); (5) the usage of the merchandise; (6) the economic practicality of so using the import; and (7) the recognition in the trade of this use. See United States v. Carborundum Co., 63 CCPA 98, 102, 536 F.2d 373, 377 (1976), cert denied, 429 U.S. 979 (1976).
In the present case, there is nothing in the subject merchandise’s general physical characteristics that would indicate that its principal use is for countertops made of glass ceramic. However, Delta Carbona’s marketing materials, including the product’s packaging and the company’s website, market the scraper for use as a cleaning tool in the kitchen. Furthermore, online product
reviews indicate that consumers primarily use this tool as it is marketed- to clean their kitchens. See, e.g., http://www.thriftyfun.com/tf28361339.tip.html. As a result, we find that the scraper’s principal use is as a household tool. As a result, it is classified in subheading 8205.51.30, HTSUS, which provides for “household tools and parts thereof: of iron or steel.”
HOLDING:
Under the authority of GRI 1, the razor blade scraper is provided for in heading 8205, HTSUS, and specifically in subheading 8205.51.30, which provides for “Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts).” As such, the duty rate is 3.7%.
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 internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N018967, dated November 1, 2007, is 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,
Myles B. Harmon
Director, Commercial and Trade Facilitation Division