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HQ 088876


February 3, 1992

CLA-2 CO:R:C:M 088876 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9018.90.80

District Director
U.S. Customs Service
909 First Ave.
Room 2039
Seattle, WA 98174

RE: Iris dissecting scissors; Spencer stitch scissors; Subheading 8213.00.90; ENs 90.18; H. Conf. Rep. No. 576; Additional U.S. Rule of Interpretation 1(a); Section XV, note 1(h).

Dear District Director:

Protest for further review number 3001-90-101436 dated 12/20/90, was filed against the tariff classification of scissors within 8213.00.90, Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The articles under protest are iris dissecting scissors and "Spencer" stitch scissors from Pakistan. They are specially shaped as compared to traditional scissors. Customs laboratory analysis indicates that they are manufactured from surgical stainless steel. It is also claimed that they are manufactured and designed to be used for stitch removal and eye surgery.

ISSUE:

Whether the subject scissors are properly classifiable within subheading 8213.00.90, HTSUS, which provides for "[s]cissors, tailors' shears and similar shears, and blades and other base metal parts thereof: [o]ther."; or classifi- able within subheading 9018.90.80, HTSUS, which provides for "other" instruments and appliances used in medical, surgical, dental or veterinary sciences.

LAW AND ANALYSIS:

Heading 9018, HTSUS, provides for instruments and appliances used in medical, surgical, dental or veterinary sciences. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that a number of the instruments used in medicine or surgery are articles of cutlery (scissors, knives, shears, etc.). ENs 90.18. Such articles are classified in this heading only when they are clearly identifi- able as being for medical or surgical use by reason of their special shape, the ease with which they are dismantled for sterilization, their better quality manufacture, the nature of the constituent metals or by their get up. ENs 90.18. The subject scissors satisfy this description. The submitted catalog indicates that these types of scissors are for medical or surgical use. In addition, they are made in a special shape and are of surgical stainless steel. While the ENs are not dispositive, they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d. Sess., p. 549, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582. Accordingly, we find these ENs instructive for determining that the subject scissors satisfy the terms of heading 9018, HTSUS. More specifically, they are described within subheading 9018.90.80, HTSUS, which provides for "other" instruments and appliances of this heading.

A tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Additional U.S. Rule of Interpretation 1(a). It was initially stated that the subject scissors will be used for certain craft purposes. However, the scissors are manufactured and designed for medical or surgical use. As such, they are goods which belong to the class of medical or surgical instruments. Accordingly, the fact that the subject scissors may be used for craft purposes does not exclude them from classification within heading 9018, HTSUS.

Subheading 8213.00, HTSUS, provides for scissors. As stated previously, the articles in question are medical or surgical scissors classifiable within Section XVIII. Instruments or apparatus of this section are excluded from Section XV, which includes subheading 8213.00, HTSUS. Section XV, note 1(h). Therefore, the subject scissors are precluded from classification within this subheading by the operation of this above legal note.

HOLDING:

The subject scissors are classifiable within subheading 9018.90.80, HTSUS, which provides for "other" instruments and appliances used in medical, surgical, dental or veterinary sciences. You should grant the protest in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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