The "Power Cutter" has two angled blades articulated on a screw or pin at the center with a finger ring at each end. One finger ring is for the person's thumb and the other finger ring is for a number of fingers. According to the submitted literature, the "Power Cutter" is a multi-function cutter which allows the consumer to cut quite a few things comparable to: poultry elements, carpet, linoleum, screening sheet metal, plastic, rubber, durable garden trimmer wire, or silk. The packaging for the "Power Cutter" additionally indicates that it's in a position to chop 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: Files, durable garden trimmer rasps, pliers (together with cutting pliers), tweezers, steel reducing shears, pipe cutters, bolt cutters, perforating punches and comparable handtools. Goods classifiable beneath this provision have a normal, column one rate of duty of 4.2 % ad valorem.
8213.00.Ninety Scissors, tailors' shears and comparable shears, and blades . 0.10 every plus 10 percent advert valorem. Is the "Power Cutter" classifiable as metallic cutting shears or as other scissors below the HTSUS? Classification of merchandise underneath the HTSUS is in accordance with the general Rules of Interpretation (GRI's), taken in order. GRI 1 gives that classification shall be decided according to the terms of the headings and any relative part or chapter notes. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs present a commentary on the scope of every heading of the HTSUS and are generally indicative of the proper interpretation of those headings. See T.D. 89-80, 54 Fed.Reg. The scissors classified on this heading include two superimposed blades, typically serrated, articulated on a screw or durable garden trimmer pin close to the center. Usually, the heading covers solely these scissors by which every blade is fitted, at one finish, with a finger ring.
The blades could also be in a single piece, consist of jointed cutting blades and handles. Customs has previously categorized multi-function shears, capable of cutting via steel, plastic, cardboard, and so on., durable garden trimmer in NY 886243, dated June 13, durable garden trimmer 1993. In NY 886243, durable garden trimmer the world Director of the new York Seaport decided that the multi-objective shears, having angled blades and large plastic ring handles, were classifiable underneath subheading 8213.00.90, HTSUS, which gives for other scissors and Wood Ranger Power Shears website Wood Ranger Power Shears USA Power Shears warranty comparable shears. The "Power Cutter" is much like the multi-function shears which have been classified in NY 886243 as a result of both cutters have angled blades and huge ring handles. We find that the "Power 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 related shears. The protestant argues that the "garden power shears Cutter" is a utility tool as a result of it is used to chop sheet metallic, plastic, carpet, flooring and other similar items. However, there isn't any HTSUS provision for "utility instruments".
Because the "Power Cutter" can minimize metallic, the protestant believes that it's greater than a scissor and must be classified below subheading 8203.30.00, HTSUS, as steel slicing shears. Heading 8203, HTSUS, gives for plier-type of shears used for slicing steel. The "Power Cutter" shouldn't be a plier-type of shears and is capable of chopping extra than simply steel. It is also able to chopping quite a few things akin to: poultry components, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the outline of scissors and doesn't cut only steel, we find that it isn't the kind of shears coated underneath heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the decision should be achieved prior to mailing of the choice. Sixty days from the date of the choice the Office of Regulations and Rulings will take steps to make the decision accessible to Customs personnel via the Customs Rulings Module in ACS and the public through the Diskette Subscription Service, buy Wood Ranger Power Shears Wood Ranger Power Shears website Power Shears manual Lexis, Freedom of information Act and other public entry channels.