HQ 0952096 - IA 33/92; Cheese Knives, Cheese Slicers, Cheese Cleavers, Salt and Pepper Mills, and Roller Pins; Chapter 71, Note 1(a); General Explanatory Note to Chapter 82 - United States International Trade Commision Rulings

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HQ 952096
July 20, 1992

CLA-2 CO:R:C:M 952096 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7116.20.20

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

RE: IA 33/92; Cheese Knives, Cheese Slicers, Cheese Cleavers, Salt and Pepper Mills, and Roller Pins; Chapter 71, Note 1(a); General Explanatory Note to Chapter 82

Dear Sir:

This is in response to your memorandum of May 11, 1992, requesting internal advice concerning the tariff classification of cheese knives, cheese slicers, cheese cleavers, salt and pepper mills, and roller pins under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of cheese knives, cheese slicers, cheese cleavers, salt and pepper mills, and roller pins. The cheese knife consists of a slicing blade of base metal and a handle of green serpentine stone. The cheese cleaver consists of a slicing blade of base metal and a handle of green serpentine stone. The salt and pepper mills consist of a green serpentine stone cylinder container with either a green serpentine stone or oak wood top attached. The roller pin consists of a roller of green serpentine stone with an oak wood handle. The cheese slicer consists of a handle with a slicing wire of base metal. The slicing wire mechanism attaches to a slab base of green serpentine stone.

ISSUE:

What is the proper classification of the subject merchandise under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. (emphasis supplied).

Counsel for the importer argues that the merchandise is classifiable under chapter 82, HTSUS,which provides for: "[t]ools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal."

Chapter 71, note 1(a), HTSUS, provides that:

1. Subject to note 1(a) to section VI and except as provided below, all articles consisting wholly or partly:

(a) Of natural or cultured pearls or of precious or semi precious stones (natural, synthetic or reconstructed), . . . .
are to be classified in this chapter.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, the General Explanatory Note to chapter 82 (p. 1102), HTSUS, states that:

[c]utlery and other articles classified in headings 82.08 to 82.15 may be fitted with minor trimmings of precious metal or metal clad with precious metal . . . .; if, however, they include other parts (e.g., handles or blades) of precious metal or metal clad with precious metal, or if they contain natural or cultured pearls, or precious or semi-precious stones . . . ., they are classified in Chapter 71.

All of the subject kitchen implements contain parts of semi- precious stones. Based upon chapter 71, note 1(a), HTSUS, and General Explanatory Note to chapter 82, HTSUS, it is our position that the subject merchandise is classifiable under subheading 7116.20.20, HTSUS, which provides for: "[a]rticles of precious or semiprecious stones (natural, synthetic, or reconstructed): [o]ther: [o]f semiprecious stones."

Counsel for the importer claims that GRI 1 requires that, in determining the classification of an article, the competing headings must be compared, and the most specific one is the correct heading. This is incorrect. GRI 1 provides that "[c]lassification shall be determined according to the terms of the headings AND ANY relative section or chapter notes and, provided such headings or notes do not otherwise require, . . ." (emphasis added). Inasmuch as chapter 71, note 1(a), HTSUS, is such a relative note, classification will be accomplished accordingly. Resort to the specificity rule in GRI 3(a) would be incorrect in this instance.

HOLDING:

The subject merchandise is classifiable under subheading 7116.20.20, HTSUS. The general, column one rate of duty is 21 percent ad valorem. You should advise the internal advice applicant of this decision.

Sincerely,

John Durant, Director
Commercial Rulings Division

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