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HQ 955292


February 1, 1994

CLA-2 CO:R:C:M 955292 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8213.00.90

Ms. Dawne M. Pezzuco
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: Children's Scissors Without Finger Rings; Spring Handle Scissors; EN 82.13; NYs 883933, 881515, and 851899

Dear Ms. Pezzuco:

In a letter dated September 24, 1993, to Customs in Seattle, Washington, you inquired as to the tariff classification of Child-eze Scissors under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and the sample scissors were referred to this office for a response.

FACTS:

The merchandise, labeled as Child-eze Scissors, product number 29895.00, are made in China of a one-piece steel construction and measure 5 inches in overall length. The blades, which are articulated on a pin between them, are 1 1/4 inches long and only 3/16 of an inch wide. The handle is a plastic- covered oblong loop which acts as a spring that keeps the blades in the open position. By squeezing and releasing the sides of the loop handle, the blades close and open in a scissor cutting action. The import value of the merchandise is $0.55.

ISSUE:

Is the Child-eze Scissor with no finger rings classifiable as a scissor 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 shall be determined according to the terms of the headings and any relative section 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 provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. EN 82.13, page 1114, provides as follows:

The scissors classified in this heading consist of two superimposed blades, sometimes serrated, articulated on a screw or pin near the center. In general the heading covers only those scissors in which each blade is fitted, at one end, with a finger ring. The blades may be in one piece, or consist of jointed cutting blades and handles.

The heading also includes certain types of scissors hinged at one end and with a single finger ring (used mainly in the textile industry).

The heading includes, inter alia:

(1) Ordinary scissors for domestic or office use, or for sewing, etc., with straight or curved blades. . . .

Even though the Child-eze Scissors do not have finger rings, we find that EN 82.13 does not limit or restrict this particular type of scissor, which operates with a spring-like cutting action, to be precluded from consideration under heading 8213, HTSUS. The reference to finger rings in EN 82.13 is qualified by the use of the phrase "in general", and therefore, is not a mandatory requirement for classification purposes. The issue to be resolved in such cases is whether the merchandise meets the definition of a scissor even though it does not have finger rings.

A tariff term that is not defined in the HTSUS or in the EN's is construed in accordance with its common and commercial meaning. Nippon Kogasku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Webster's New Riverside University Dictionary defines scissors, page 1046, as a "cutting implement having two blades joined by a pin that allows the cutting edges to be opened and closed."

We find that the merchandise which allow two blades, joined by a pin, to be opened and closed by spring-type cutting action meets the definition of scissors. See NY 883933, dated April 22, 1993; NY 881515, dated January 15, 1993; NY 851899, dated May 21, 1990. Therefore, the Child-eze Scissors are classifiable under subheading 8213.00.90, HTSUS, which provides for: "[s]cissors, tailors' shears and similar shears, and blades and other base metal parts thereof: [v]alued over $1.75/dozen: [o]ther. . . . "

HOLDING:

The Child-eze Scissor is classifiable under subheading 8213.00.90, HTSUS, which provides for: other scissors. The general, column one rate of duty is $0.10 each plus 10.0 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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