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 > 2004 HQ Rulings > HQ 966001 - HQ 966433 > HQ 966269

Previous Ruling Next Ruling
HQ 966269




December 15, 2003

CLA-2 RR:CR:GC 966269 KBR

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8205.51.30

Ms. Jennifer R. Lam
Compliance Supervisor
Fiskars Consumer Products, Inc.
305 84th Avenue South
P.O. Box 8027
Wausau, WI, 54401

RE: Revocation of NY I84751; Rotary Cutter

Dear Ms. Lam:

This is in reference to New York Ruling Letter (NY) I84751, dated August 6, 2002, issued by the Customs National Commodity Specialist Division, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a Fiskars Brand rotary cutter tool. We have reconsidered NY I84751 and determined that the classification of the rotary cutting tool is not correct. This ruling sets forth the correct classification.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), 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), a notice was published on October 16, 2003, Vol. 37, No. 42 of the Customs Bulletin, proposing to revoke NY I84751. No comments were received in response to this notice.

FACTS:

The product involved is a rotary cutting tool. The article is comprised of a circular steel blade with a plastic molded handle with a guard. It is intended to be used for crafting, quilting, and paper cutting projects. The plastic handle is molded with a loop through which to place one’s hand. Some models of rotary cutting tool have an interchangeable steel blade. Different blades may be used to achieve a different effect, such as: a pinking blade, a wave blade, a deckle blade, a perforating blade, a scoring blade, a scallop blade, a squiggle blade, a Victorian blade, and a tiara blade. The handle has a push button engagement lever to extend the blade away from the handle for use. There is a release button on the handle to retract the blade for storage and safety.

In NY I84751, Customs found that the rotary cutting tool was classified in subheading 8205.51.75, HTSUS, as other handtools, household tools, other. Customs has reviewed the matter and believes that the correct classification of the rotary cutting tool is in subheading 8205.51.30, HTSUS, as other handtools, household tools, or iron or steel, other.

ISSUE:

Whether the rotary cutting tool is a handtool of the household type of iron or steel?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, 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 GRIs may then be applied.

Inspection of the rotary cutting tool reveals that it is a composite good made up of a plastic molded handle and a steel blade. Each of the components is described by different subheadings within heading 8205, HTSUS.

The HTSUS subheadings under consideration are as follows:

8205 Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof:

Other handtools (including glass cutters) and parts thereof:

8502.51 Household tools, and parts thereof:

Of iron or steel:

8205.51.30 Other (including parts)

8205.51.75 Other

Because the item is a composite good, we turn to GRI 3(b) (applied at the subheading level by GRI 6), which states that when goods are prima facie classifiable under two or more (sub)headings, classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [by reference to the heading which provides the most specific description], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Under EN (VII) for Rule 3(b), goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Under EN (VIII) for Rule 3(b), the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Recent court decisions on the essential character for GRI 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See, e.g., Better Home Plastics Corp. v. U.S., 916 F. Supp. 1265 (CIT 1996), aff’d 119 F.3d 969 (Fed. Cir. 1997) (holding the utilitarian role of a shower liner is more important than decorative value of the curtain sold with it); Mita Copystar America, Inc. v. U.S., 966 F. Supp. 1245 (CIT 1997), reh’g denied, 994 F. Supp. 393 (1998).

Customs has previously determined that a similar article, a wheeled pizza cutter made with both metal and plastic components is classified in subheading 8205.51.30, HTSUS. See NY A89210 (November 8, 1996), HQ 951605 (June 1, 1992), and HQ 951881 (June 26, 1992). Another Customs ruling, HQ 950609 (January 7, 1992), involved a bottle opener with a plastic handle and a metal ring. Although the bottle opener had a plastic handle, it was described as having a metal working edge and, therefore, was classified as of iron or steel in subheading 8205.51.30, HTSUS.

We believe that the essential character of the rotary cutting tool is imparted by the steel blade. Without the steel blade, the article would not be able to accomplish its primary role or function as a cutting device. Therefore, since the essential character of the rotary cutting tool is determined by the steel component, the classification of the article is in subheading 8205.51.30, HTSUS, as other handtools, household tools, of iron or steel, other.

HOLDING:

The rotary cutting tool is classified in subheading 8205.51.30, HTSUS, as other handtools, household tools, of iron or steel, other.

EFFECT ON OTHER RULINGS:

NY I84751 dated August 6, 2002, is REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective sixty (60) days after publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: