Customs has Previously Classified Multi-Purpose Shears
The "Power Cutter" has two angled blades articulated on a screw or pin at the middle with a finger ring at every end. One finger ring is for Wood Ranger Tools the consumer's thumb and the other finger ring is for one or more fingers. In line with the submitted literature, Wood Ranger Tools the "Power Cutter" is a multi-goal cutter which permits the consumer to chop numerous issues such as: poultry parts, carpet, linoleum, screening sheet steel, plastic, Wood Ranger Tools rubber, wire, or silk. The packaging for the "Power Cutter" also signifies that it's able to cut a penny in half, prune plants, and reduce an aluminum can. The merchandise was entered under subheading 8203.30.00, HTSUS, as metal reducing shears. The entry was liquidated beneath subheading 8213.00.90, HTSUS, as scissors and similar shears. 8203.30.00: Wood Ranger Power Shears warranty Wood Ranger Power Shears review Power Shears coupon Files, rasps, pliers (together with reducing pliers), tweezers, steel slicing shears, pipe cutters, bolt cutters, perforating punches and comparable handtools. Goods classifiable beneath this provision have a basic, column one fee of responsibility of 4.2 % advert valorem.
8213.00.Ninety Scissors, tailors' shears and comparable wood shears, and blades . 0.10 every plus 10 p.c advert valorem. Is the "buy Wood Ranger Power Shears Cutter" classifiable as metallic slicing shears or as other scissors underneath the HTSUS? Classification of merchandise under the HTSUS is in accordance with the general Rules of Interpretation (GRI's), taken so as. GRI 1 supplies that classification shall be decided in response to the phrases of the headings and any relative section or chapter notes. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) represent the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs present a commentary on the scope of each heading of the HTSUS and are usually indicative of the right interpretation of these headings. See T.D. 89-80, fifty four Fed.Reg. The scissors classified on this heading consist of two superimposed blades, generally serrated, articulated on a screw or pin near the middle. Basically, the heading covers solely those scissors by which each blade is fitted, at one finish, with a finger ring.
The blades could also be in a single piece, consist of jointed reducing blades and handles. Customs has previously classified multi-goal shears, able to cutting through metallic, plastic, cardboard, and so on., in NY 886243, Wood Ranger Tools dated June 13, 1993. In NY 886243, the world Director of the new York Seaport decided that the multi-goal shears, having angled blades and large plastic ring handles, were classifiable beneath subheading 8213.00.90, HTSUS, which offers for other scissors and comparable shears. The "Power Cutter" is similar to the multi-objective shears which have been labeled in NY 886243 because both cutters have angled blades and large ring handles. We discover that the "Power Cutter" meets the description of scissors in EN 82.13, and is classifiable below subheading 8213.00.90, HTSUS, which supplies for other scissors and comparable shears. The protestant argues that the "Power Cutter" is a utility tool as a result of it is used to cut sheet metal, plastic, carpet, flooring and different related objects. However, there is no such thing as a HTSUS provision for "utility instruments".
Because the "Power Cutter" can reduce metallic, the protestant believes that it is greater than a scissor and needs to be labeled beneath subheading 8203.30.00, HTSUS, as metal reducing shears. Heading 8203, HTSUS, supplies for plier-type of shears used for chopping metal. The "Power Cutter" shouldn't be a plier-kind of shears and Wood Ranger Tools is able to slicing more than simply metal. Additionally it is able to chopping numerous issues akin to: poultry parts, carpet, linoleum, plastic, Wood Ranger Tools rubber, wire, silk. Because the "Wood Ranger Power Shears coupon Cutter" meets the description of scissors and does not minimize solely steel, we discover that it is not the kind of shears covered below heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the choice should be achieved prior to mailing of the decision. Sixty days from the date of the choice the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel by way of the Customs Rulings Module in ACS and the general public through the Diskette Subscription Service, Lexis, Freedom of knowledge Act and other public access channels.