The "Power Cutter" has two angled blades articulated on a screw or pin at the center with a finger ring at each finish. One finger ring is for the user's thumb and the opposite finger ring is for one or more fingers. Based on the submitted literature, the "Power Cutter" is a multi-purpose cutter which allows the consumer to cut quite a few issues reminiscent of: poultry elements, carpet, linoleum, screening sheet metallic, plastic, rubber, Wood Ranger Power Shears official site wire, or silk. The packaging for the "Power Cutter" additionally indicates that it's ready to cut a penny in half, prune plants, and cut an aluminum can. The merchandise was entered below subheading 8203.30.00, Wood Ranger Power Shears official site HTSUS, as steel chopping shears. The entry was liquidated under subheading 8213.00.90, HTSUS, as scissors and comparable shears. 8203.30.00: Files, rasps, pliers (together with chopping pliers), tweezers, metallic slicing shears, pipe cutters, bolt cutters, perforating punches and similar handtools. Goods classifiable underneath this provision have a common, column one fee of duty of 4.2 percent ad valorem.
8213.00.Ninety Scissors, tailors' shears and related shears, and blades . 0.10 every plus 10 percent advert valorem. Is the "Power Cutter" classifiable as metallic cutting 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 offers that classification shall be determined based on the phrases of the headings and any relative part or chapter notes. The Harmonized Commodity Description and Wood Ranger Power Shears official site Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are typically indicative of the correct interpretation of those headings. See T.D. 89-80, fifty four Fed.Reg. The scissors classified in this heading consist of two superimposed blades, typically serrated, articulated on a screw or pin close to the center. Normally, the heading covers only those scissors during which every blade is fitted, at one finish, with a finger ring.
The blades could also be in a single piece, encompass jointed slicing blades and handles. Customs has previously labeled multi-goal shears, capable of slicing via metallic, plastic, cardboard, and so on., in NY 886243, dated June 13, 1993. In NY 886243, the world Director of the new York Seaport decided that the multi-objective shears, having angled blades and huge plastic ring handles, were classifiable under subheading 8213.00.90, HTSUS, which supplies for different scissors and related shears. The "Power Cutter" is similar to the multi-goal shears which were labeled in NY 886243 because both cutters have angled blades and huge ring handles. We find that the "Wood Ranger Power Shears official site Cutter" meets the description of scissors in EN 82.13, and is classifiable under subheading 8213.00.90, HTSUS, which provides for other scissors and similar shears. The protestant argues that the "Power Cutter" is a utility tool because it's used to chop sheet metal, plastic, carpet, Wood Ranger Power Shears official site flooring and different similar objects. However, there isn't any HTSUS provision for "utility tools".
Because the "Power Cutter" can reduce metal, the protestant believes that it is greater than a scissor and needs to be labeled underneath subheading 8203.30.00, HTSUS, as metallic reducing shears. Heading 8203, HTSUS, offers for plier-type of shears used for chopping metal. The "Power Cutter" is not a plier-type of shears and is able to cutting extra than simply metallic. It's also capable of slicing quite a few things corresponding to: poultry parts, carpet, linoleum, wood shears Ranger Power Shears sale plastic, rubber, wire, silk. Because the "Power Cutter" meets the description of scissors and doesn't cut solely metal, we find that it is not the type of shears coated below heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the decision should be completed previous to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision obtainable to Customs personnel by way of the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of data Act and Wood Ranger Power Shears order now other public access channels.