United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 HQ Rulings > HQ 964640 - HQ 965536 > HQ 964648

Previous Ruling Next Ruling
HQ 964648




March 26, 2001

CLA-2 RR:CR:GC 964648 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.51.30

Mr. W. Zimmer
J. J. Gavin & Co., Inc.
130 Church Street
New York, N.Y. 10007-2221

RE: NY 832235 revoked; vegetable peeler

Dear Mr. Zimmer:

This letter is with respect to New York Ruling Letter (“NY”) 832235 dated October 26, 1988, issued to you on behalf of Rowoco, Inc. by the Customs National Commodity Specialist Division, New York concerning the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a vegetable peeler.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY 832235, as described below, was published in the Customs Bulletin on December 6, 2000. As explained in a notice published on February 21, 2001, in Vol. 35, No. 8 of the Customs Bulletin, the period within which to submit comments on this proposal was extended to March 23, 2001. No comments were received in response to that notice.

FACTS:

In NY 832235, the National Commodity Specialist Division issued a classification ruling with respect to an all metal vegetable peeler with a three inch working part and an overall length of approximately six inches. The working part is a concave-convex, sharpened piece cut out in the center. The vegetable peeler was classified in subheading 8214.90.90, HTSUS, as “Other articles of cutlery ... : ... Other: ... Other ...” We have reviewed that classification and have determined that it is incorrect. This ruling sets forth the correct classification. ISSUE:

What is the tariff classification of a vegetable peeler – is it provided for in heading 8205, HTSUS, heading 8211, HTSUS, or heading 8214, HTSUS?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

8205 Handtools...not elsewhere specified or included...:

Other handtools ... and parts thereof:

8205.51 Household tools, and parts thereof:

Of iron or steel:

8205.51.30 Other (including parts)

8205.51.60 Of aluminum

8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof:

Other:

8211.92 Other knives having fixed blades:

With rubber or plastic handles:

8211.92.20 Kitchen and butcher knives

8214 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); ...

8214.90 Other:

8214.90.90 Other (including parts)

EN 82.05 provides that “[t[his heading covers all hand tools not included in other headings of this Chapter or elsewhere in the nomenclature ... together with certain other tools or appliances specifically mentioned in the title.” EN 82.05 further provides that the other hand tools group includes “pastry cutters and jaggers; graters for cheese, etc.; ... cheese slicers, vegetable slicers ...” [Emphasis in original.] Thus, certain household articles are included in heading 8205, HTSUS, some of which have cutting blades.

EN 82.11 provides that heading 8211 covers: “Non-folding knives for kitchen, trade or other uses ... This category includes, inter alia: ... fruit peeling knives.” EN 82.11 also provides that heading 8211 excludes: “Articles of cutlery of heading 82.14.” [Emphasis in original.]

EN 82.14 provides that heading 8214 includes: “(1) Paper knives, letter openers, erasing knives, pencil sharpeners ... (4) Butchers’ or kitchen choppers, cleavers, and mincing knives. These articles do not have the normal shape of a knife, and may be designed for use with one or both hands.” [Emphasis in original.]

After a consideration of the possible tariff classifications for the steel vegetable peeler, it is our determination that it is provided for in heading 8205, HTSUS, as “Handtools ... not elsewhere specified or included ...” If the vegetable peeler is of steel, it is classified in subheading 8205.51.30, HTSUS. If the vegetable peeler is of aluminum, it is classified in subheading 8205.51.60, HTSUS. These determinations are based upon the following.

Heading 8205, HTSUS, more accurately describes vegetable peelers than heading 8214, HTSUS in that vegetable peelers are more similar to hand tools (heading 8205) than to cutlery. As noted above, EN 82.05 provides that the “other hand tools” group includes vegetable slicers, which we believe to be substantially similar to hand-held vegetable peelers. We believe that vegetable slicers involve “similar action” to vegetable peelers. With respect to headings 8211 and 8214, HTSUS, we note that vegetable peelers are not knives, and cannot be used as knives. Vegetable peelers involve a specific, fine action, a more limited range of action than can be accomplished with knives. Thus, for tariff purposes, heading 8205, HTSUS, hand tools not elsewhere specified or included, is more specific for vegetable peelers than is either heading 8211 or 8214, HTSUS.

Our determination that vegetable peelers are classified in subheading 8205.51.30, HTSUS, is consistent with our determinations in NY A80298 dated February 20, 1996, NY A80301 dated February 20, 1996, NY B86142 dated June 10, 1997, and NY C84668 dated May 27, 1998.

HOLDING:

The vegetable peeler is provided for in heading 8205, HTSUS. If the vegetable peeler is of steel, it is classified in subheading 8205.51.30, HTSUS, as: “Handtools ... not elsewhere specified or included ... : Other handtools ... : Household tools ... : Of iron or steel: ... Other ...” If the vegetable peeler is of aluminum, it is classified in subheading 8205.51.60, HTSUS, as “Handtools ... not elsewhere specified or included ... : Other handtools ... : Household tools ... : Of aluminum.”

EFFECT ON OTHER RULINGS:

NY 832235 is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: