CLA-2 OT:RR:CTF:EMAIN H286686 DSR
Ms. Nini Wey
Philips Electronics North American Corporation
3000 Minuteman Road
Andover, MA 01810
RE: Revocation of NY N272219, NY N273910, NY N273911, NY N274044, NY N274103; tariff classification of various hair trimmers
Dear Ms. Wey:
In New York Ruling Letters (“NY”) NY N272219 (January 28, 2016), NY N273910 (April 5, 2016), NY N273911 (April 5, 2016), NY N274044 (April 8, 2016) and NY N274103 (April 18, 2016), U.S. Customs and Border Protection (“CBP”) classified various hair trimmer sets in subheading 8510.10.00, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof: Shavers.” CBP has reviewed the rulings and has determined that the classification provided for the hair trimmers is incorrect and, therefore, the rulings must be revoked for the reasons set forth in this ruling.
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. No. 103–182,107 Stat. 2057, 2186 (1993), notice of the proposed action was published on July 3, 2019, in Volume 53, Number 22, of the Customs Bulletin. One comment, which will be addressed below, was timely received in response to this notice.
FACTS:
The item of NY N272219 is described as follows:
The item is identified as the Philips Norelco OneBlade QP2520/90, a hybrid shaver that has a dual blade for trimming, edging, and shaving any length of hair. The shaver has a self-contained electric motor, which is operated by a NimH rechargeable battery. The shaver includes 1, 3 and 5mm trimming combs. An 8 hours of charge provides 45 minutes of use. The OneBlade is waterproof, which allows for dry or wet use.
The item of NY N273910 is described as follows:
The product under consideration is the Philips Norelco GoStyler FS9185/49. The product is a battery powered shaver with a self-contained electric motor. The unit is used for trimming, shaping and shaving facial hair. The shaver has a double-sharpened stainless steel blades with rounded tips to ensure a smooth glide on the skin. The unit includes three click-on beard combs ranging at 1, 3 and 5mm (1/32", 1/8", 3/16"). There is also a click-on 21mm (13/16”) detail shaver. The detail foil shaver is designed to fit into tight spaces with more precision than a blade. The shaver is fully portable and runs on AA batteries.
The item of NY N273911 is described as follows:
The item under consideration is the Philips Norelco Beard Trimmer 3500. The item is a beard and stubble trimmer with a self-contained electric motor. The item is powered by a rechargeable lithium ion batteries and can be used both corded and cordless. The beard trimmer features 20 lengths settings with a single comb. The shortest hair trimming setting ranges from 0.5mm up to 10mm. The Titanium blades and detachable heads allows for easy cleaning. The item features self-sharpening steel blades that are designed to effectively cut each hair perfectly and prevent a skin irritation.
The item of NY N274044 is described as follows:
The item under consideration is the Philips Norelco Nose Trimmer NT3355/49. The item is a battery operated cordless shaver having a self-contained electric motor, a sliding “on/off” switch and a protective cap. The item has stainless steel blades and it is designed to gently remove unwanted nose, ear and eyebrow hairs. It has a ProtecTube technology and the specially designed angle of the trimmer ensures an easy and comfortable trim without pulling. Both cutter and guard have ultra-precise and sharp cutting slots to ensure all hairs of nose, ear or eyebrow are quickly and effectively cut. The trimmer and the combs are water resistant and easy to clean under the faucet after each use. A Lithium AA battery is included.
The item of NY N274103 is described as follows:
The merchandise under consideration is the Philips Norelco Multigroom 5100, QG3364/49. This shaver is a battery powered all-in-one beard and hair trimmer with a self-contained motor. It includes 4 attachments such as, full size metal trimmer, detail trimmer, detail foil shaver and nose trimmer. It also includes 3 combs such as, 18-setting beard and stubble comb (18mm), 12-setting stubble comb (12mm) and 18-setting hairclipper comb (3-20mm). The combs and the attachments are designed to cut different lengths of hair. The blades are skin-friendly, self-sharpening steel blades. The unit is powered by a rechargeable lithium-ion battery and may be used corded or cordless. The unit is fully washable and can be used dry or wet. The full size metal trimmer is used without combs to complete the style and get clean edges on the beard. The stubble comb attachment can trim the stubble to the exact length by locking the setting that suits the desired length from 1mm to 12mm. The nose trimmer attachment will remove unwanted nose and ear hair. The precision trimmer attachment creates fine lines with contours and details to define the look. The detail foil shaver attachment will get rid of unwanted hairs in smaller areas on the cheek and chin for clean finishes.
ISSUE:
Are the items are classified under subheading 8510.10, HTSUS, as shavers or under subheading 8510.20, HTSUS, as hair clippers?
LAW AND ANALYSIS:
Classification under the HTSUS is determined 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 2 through 6 may then be applied in order. The HTSUS provisions under consideration in this ruling are as follows:
8510 Shavers, hair clippers and hair-removing appliances, with self-contained
electric motor; parts thereof:
8510.10.00 Shavers.
* * *
8510.20 Hair clippers:
* * *
8510.20.90 Other.
* * * *
The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (“ENs”) constitute the official interpretation of the HS. While not legally binding or
dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). EN 85.10 states the following:
This heading covers electric shavers and hair clippers which have a built-in electric motor or vibrator, whether for use on human beings, or for shearing sheep or for grooming horses, clipping cattle, etc.
In electric shavers (dry shavers) rotating or reciprocating cutters or knife blades slide along the inside of a perforated or slotted plate, thus cutting those hairs which protrude through the perforations or slots. In the case of hair clippers, a comb-like cutter blade slides to and fro over a fixed metal comb thus cutting the hair or wool which is caught between the teeth of the combs. Hair clippers for barbers’ use operate on a similar principle to those for sheep shearers, grooms, etc., but differ in size.
This heading also covers electro-mechanical hair-removing appliances with self-contained electric motor; these appliances, which grip the hair and pluck it out at the root, may operate with either a micro-roller, or a metal spiral which rotates around its own axis, or a guard, a depilating head and a set of depilating wheels. [Emphasis added]
The items that are the subject of this ruling are sets consisting of motorized devices that trim hair and that are accompanied by a single trimming comb (NY N273911); several trimming combs of various sizes (NY N272219,), trimming combs of various sizes and a click-on detail shaver (NY N273910), two eyebrow trimming combs (NY N274044); or, in the case of NY N274103, four trimmer attachments for different uses and three trimming combs of various sizes and uses. Given that the imported items are sets for retail sale, and applying GRI 3(b), we find that the trimmers, in whichever forms they take on once any of the various attachments or combs are employed, impart the essential character of the sets.
There is no dispute that the subject trimmers are classified in heading 8510, HTSUS, which provides, in relevant part, for shavers, hair clippers and hair-removing appliances, with self-contained electric motor. Rather, the issue is the proper classification at the subheading level within heading 8510, HTSUS. GRI 6 provides that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5 on the understanding that only subheadings at the same level are comparable.
In NY N274103, the device can accommodate four attachments that allow the device to be used as a full-size metal trimmer, detail trimmer, detail foil shaver or nose trimmer. When used with the full-size metal trimmer attachment, the device cuts beard stubble to varying lengths while employing any of the included combs and, when used without the combs, can define clean edges on the beard or goatee. The detail trimmer attachment is used to define even sharper edges around a user’s beard or goatee. When used with the detail foil shaver attachment, the device shaves small areas on the user’s cheeks and chin with precision. The nose trimmer attachment allows the device to be used to trim unwanted nose and ear hair. The full-size metal trimmer attachment and detail trimmer attachment cut hair by employing a reciprocating cutter blade that moves back and forth over a fixed metal comb. That cutting action squarely falls within the cutting action described in EN 85.10 as that belonging to a clipper of subheading 8510.20, HTSUS. The foil shaver attachment cuts hair by employing blades that move along the inside of a perforated foil plate and cuts hair that protrudes through the plate. That cutting action is akin to the cutting action described in EN 85.10 as that of a shaver of subheading 8510.10, HTSUS. The nose trimmer attachment cuts hair by employing a rotating cutter that spins within a small metal tube into which hairs enter. That cutting action is akin to the cutting action described in EN 85.10 as that of a shaver of subheading 8510.10.00, HTSUS. Given that the attachments allow the device of NY N274103 to possess cutting functions that are described in two subheadings of heading 8510, HTSUS, we must determine which of those functions is the device’s principal function by application of GRI 6 and Note 3 to Section XVI, HTSUS. Note 3 states, in pertinent part, the following:
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
As stated, the full-size trimmer attachment is used to cut beard stubble (while employing any of the included combs) and, when used without combs, can complete the style and define clean edges to the beard. The detail trimmer attachment is used to define sharp lines around a user’s beard or goatee. The foil shaver attachment is used to shave small areas on the user’s cheeks and chin with precision. The nose trimmer attachment allows the trimmer to be used to trim unwanted nose and ear hair. Although each of the above trimmer and shaver attachments are used to cut hair, it is the full-size trimmer attachment that provides the device with the most utility because it can be effectively used to cut large swaths of hair from a beard covering a user’s entire face and neck as necessary, and also to detail clean beard edges. The remaining attachments’ intended uses are much narrower and focus upon more discrete portions of a user’s visage. We find that the detail trimmer, foil shaver, and nose trimmer functions are subsidiary to the principal function of the trimmer, which is to act as a hair clipper of subheading 8510.20, HTSUS, and that the device is classified in subheading 8510.20.90, HTSUS. NY N274103 is therefore revoked.
The trimmer in NY N273911 features a reciprocating cutter blade that moves back and forth over a fixed metal comb. The device can cut hair to varying lengths via twenty adjustable length settings. The cutting action squarely falls within the cutting action described in EN 85.10 as that belonging to a clipper of subheading 8510.20, HTSUS. We find that the device is classified in subheading 8510.20.90, HTSUS, and NY N273911 is therefore revoked.
The trimmer in NY N273910 features a reciprocating cutter blade that moves back and forth over a fixed metal comb. The device can cut hair to varying lengths by attaching three click-on beard combs and a foil detail shaver. With the click-on beard combs, the device’s cutting action squarely falls within the scope of the cutting action described in EN 85.10 as that belonging to a clipper of subheading 8510.20, HTSUS. However, the foil detail shaver attachment cuts hair by employing blades that move along the inside of a perforated foil cover. That cutting action is akin to the cutting action described in EN 85.10 as that of a shaver of subheading 8510.10, HTSUS. Given that the trimmer of NY N273910 possesses functions that are described in two subheadings of heading 8510, we must apply GRI 6 and Note 3 to Section XVI, HTSUS, to determine the device’s principal function.
Here, the full-size trimmer attachment features a reciprocating cutting blade that allows a user to trim hair to varying lengths from large areas of the lower face. The foil detail shaver attachment is merely useful for defining precise lines, edges and contours. We therefore find that the principal function of the trimmer is to act as a hair clipper of subheading 8510.20.90, HTSUS, and the device is classified as such. NY N273910 is therefore revoked.
The trimmer of NY N272219 features shaving technology in which a double-sided reciprocating cutting blade moves back and forth within a fixed metal plate with comb-like edges, and shears hairs that are caught between the reciprocating cutting blade edges and the fixed plate edges. An image appears below:
That cutting action is akin to the cutting action described by EN 85.10 as belonging to a hair clipper of subheading 8510.20, HTSUS. We find that the device is classified in subheading 8510.20.90, HTSUS, and NY N272219 is therefore revoked.
The trimmer of NY N274044 features technology in which two separately moving cutting blades move back and forth to shear hairs that are caught between the trimmer’s foil guard and cutting blades. The foil guard structurally resembles a fixed comb that is characteristic of a clipper of subheading 8510.20, HTSUS, as does the cutting action. An image of the cutting mechanism appears below:
The above cutting action is most similar to the cutting action described in EN 85.10 as that of a hair clipper of subheading 8510.20, HTSUS. We find that the device is classified in subheading 8510.20.90, HTSUS, and NY N272219 is therefore revoked.
In the comment that we received, the commenter asserts that the common and commercial meanings of the terms “shavers” and “clippers” can be ascertained by certain dictionary definitions and that those dictionary definitions are in conflict with EN 85.10. To wit, the commenter surmises that “the motion of the cutter blades is irrelevant in determining whether a trimmer is a shaver or a hair clipper - this is because shavers can have ‘reciprocating’ blades which means ‘to move forward and backward alternately.’” Citing https://www.merriam-webster.com/dictionary/reciprocating. The commenter concludes that “This is synonymous with moving ‘to and fro’ which describes the motion of hair clippers. A blade that moves back and forth can therefore be part of a shaver or hair clipper… As such, if the hair protrudes through the plate and/or its slots before the blade makes contact in a trimmer, it should be classified as a shaver.”
Further, the commenter cites to The American Heritage Dictionary (2d. Ed.), which defines the term "shaver" as "A device used in shaving." Similarly, it defines clipper as "An instrument or tool for cutting, clipping, or shearing." The commenter then describes shaving and clipping as follows:
Shave
1. To remove the beard or other body hair from, as with a razor.
2. To cut (the beard, for example) at the surface of the skin with a razor.
3. To crop, trim, or mow closely.
4. To remove thin slices from.
5. To cut or scrape into thin slices; shred
6. To come close to or graze in passing.
Clip
1. To cut, cut off, or cut out with shears or scissors.
2. To make shorter by cutting; trim.
Drawing from above, we believe that the dictionary meanings cited by the commenter align with the functional descriptions of shavers and clippers cited in EN 85.10. To wit, EN 85.10 describes a shaver’s function as “rotating or reciprocating cutters or knife blades slide along the inside of a perforated or slotted plate, thus cutting those hairs which protrude through the perforations or slot” and describes a clipper’s function as “a comb-like cutter blade slides to and fro over a fixed metal comb thus cutting the hair or wool which is caught between the teeth of the combs.” Rather than being “irrelevant in determining whether a trimmer is a shaver or a hair clipper,” those described functions align with the dictionary meanings cited by the commenter. Further support for our position is found in the definition of “shaver” offered by the Oxford English Dictionary: “A shaving instrument or tool. Now esp. a small electrical appliance with a set of blades working against a perforated guard.” www.oed.com/view/Entry/177643?redirectedFrom=shaver#eid (last visited September 9, 2019). Therefore, we are not persuaded by the commenter’s assertions that the common and commercial meanings of the terms “clippers” and “shavers” contradict or undermine the value of EN 85.10 in differentiating between the terms.
HOLDING:
By application of GRIs 1, 3(b) and 6, and Note 3 to Section XVI, HTSUS, the trimmers of NY N272219, NY N273910, NY N273911, NY N274044 and NY N274103 are properly classified as clippers of subheading 8510.20.90, HTSUS, dutiable at 4.5% ad valorem. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N272219 (January 28, 2016), NY N273910 (April 5, 2016), NY N273911 (April 5, 2016), NY N274044 (April 8, 2016) and NY N274103 (April 18, 2016) are revoked in accordance with this decision.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division