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HQ 966604




April 29, 2004

CLA-2 RR:CR:GC 966604 DSS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8441.10.0000

Mr. James P. Sullivan
Sullivan & Lynch, P.C.

156 State Street

Boston, MA 02109-2508

RE: Revocation of NY G83507; Paper Trimmers

Dear Mr. Sullivan:

This letter is pursuant to U.S. Customs and Border Protection (Customs) reconsideration of New York Ruling letter (NY) G83507, dated November 6, 2000. We have reviewed the classification in NY G83507 and have determined that it is incorrect. This ruling sets forth the correct classification.

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), a notice was published on September 10, 2003, in the Customs Bulletin, Volume 37, Number 37, proposing to modify NY G83507. No comments were received in response to this notice.

FACTS:

In NY G83507, Customs classified a certain paper trimmer from China. The paper trimmer at issue was described in NY G83507 as follows:

The sample you submitted is the Personal Paper Trimmer (item number 26403). It is made primarily of lightweight plastic, rests upon a tabletop, and measures approximately 14 inches long by 3.5 inches wide. The trimmer operates manually by sliding a ¼-inch metal blade across its length to cut up to three sheets of paper at a time. It also has a pull-out ruler for precise measurements.

This paper trimmer is a so-called rotary paper trimmer because the cutting blade rotates around an axis as it slides across the paper. In NY G83507, Customs classified the subject paper trimmer under subheading 8214.90.90, HTSUS, which provides for “Other articles of cutlery (for example, hair clippers, butchers’ knives or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: Other: Other (including parts).”

ISSUE:

Whether the instant paper trimmer is classified under heading 8214, HTSUSA, as other articles of cutlery, or under heading 8441, HTSUSA, as other machinery for making up paper, cutting machines.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUSA and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUSA provisions under consideration are as follows:

Other articles of cutlery (for example, hair clippers, butchers’ knives or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: 8214.90 Other:
8214.90.90 Other (including parts)

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: 8441.10.0000 Cutting machines

Note 1(k) to Section XVI, HTSUSA, provides: “This section [Section XVI, which includes Chapter 84, HTSUSA] does not cover: ... Articles of chapter 82 or 83.” Thus, if a good is described in Chapter 82 or 83, HTSUSA, it is not classified in Chapter 84, HTSUSA. Accordingly, if the paper trimmer is described in heading 8214, HTSUSA, as other articles of cutlery, classification in heading 8441 is precluded. On the other hand, Note 1(f) to Section XV, HTSUSA, excludes articles of Section XVI (including Chapter 84), from classification in Section XV (including Chapter 82), so if the paper trimmer falls under classification in heading 8441, as a cutting machine for making up paper, then classification under heading 8214 is precluded.

Heading 8214, HTSUSA, covers other articles of cutlery. “Cutlery” is defined in the Random House Unabridged Dictionary (1993) as: “cutting instruments collectively, esp. knives for cutting food ...” It is defined in Webster’s Third New International Dictionary (1986) as: “edged or cutting tools (as shears, knives, surgical instruments) . . .” In NY G83507, we concluded that the paper trimmer was an article of cutlery.

New information has been presented to Customs, however, that has caused us to view the classification in NY G83507 as incorrect. New information indicates that arc-motion cutters and trimmers, which are similar in many design elements and principal use to rotary cutters, are commercially known as “guillotine” type cutters and trimmers. Customs had confirmed this through a search of Internet sources. The EN for heading 8441, identifies “guillotines” as an exemplar of the types of machinery included in that heading. Customs has previously interpreted “guillotine” type cutters to be limited to the type of devices which cut or trim by means of a blade descending vertically to perform the cutting operation. See NY H84946, dated August 30, 2001. Customs has confirmed that dictionary definitions of the term “guillotine” indicate that it is a machine. See, e.g., Oxford English Dictionary and Webster’s Third International Dictionary.

Futhermore, it appears that the instant paper trimmer has sufficient mechanical capability to be considered a machine for tariff purposes. Thus, the instant rotary paper trimmer belongs to the class or kind of machinery for making up paper (i.e., is a machine for cutting paper). Customs is now of the view that the instant paper trimmer is classified under subheading 8441.10.0000, HTSUSA.

Accordingly, pursuant to Note 1(f) to Chapter XV, excerpted above, classification in heading 8214 is precluded.

HOLDING:

In accordance with the above discussion, the correct classification for the instant rotary paper trimmer is subheading 8441.10.0000, HTSUSA, which provides for “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Cutting machines.” The 2004 general rate of duty is free.

EFFECT ON OTHER RULINGS:

NY G83507 is REVOKED. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin

Sincerely,

Myles B. Harmon

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