The "Power Cutter" has two angled blades articulated on a screw or pin at the center with a finger ring at each end. One finger ring is for the consumer's thumb and the opposite finger ring is for a number of fingers. According to the submitted literature, the "Power Cutter" is a multi-objective cutter which permits the consumer to chop quite a few issues comparable to: poultry elements, carpet, linoleum, screening sheet metal, plastic, rubber, wire, or silk. The packaging for the "Power Cutter" additionally indicates that it's able to cut a penny in half, Wood Ranger Tools prune plants, Wood Ranger Tools and cut an aluminum can. The merchandise was entered beneath subheading 8203.30.00, HTSUS, as metallic reducing shears. The entry was liquidated under subheading 8213.00.90, HTSUS, Wood Ranger Power Shears for sale Wood Ranger Power Shears coupon Power Shears shop as scissors and similar shears. 8203.30.00: Files, rasps, pliers (together with cutting pliers), tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and Wood Ranger Power Shears specs Wood Ranger Power Shears shop Power Shears manual related handtools. Goods classifiable under this provision have a basic, column one rate of responsibility of 4.2 % ad valorem.
8213.00.Ninety Scissors, tailors' shears and related shears, Wood Ranger Tools and blades . 0.10 every plus 10 p.c ad valorem. Is the "Power Cutter" classifiable as metal reducing shears or as different scissors below the HTSUS? Classification of merchandise below the HTSUS is in accordance with the final Rules of Interpretation (GRI's), taken in order. GRI 1 offers that classification shall be determined according to the phrases of the headings and any relative section or chapter notes. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) represent the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of every heading of the HTSUS and are usually indicative of the proper interpretation of these headings. See T.D. 89-80, fifty four Fed.Reg. The scissors labeled on this heading encompass two superimposed blades, typically serrated, articulated on a screw or pin close to the middle. Typically, the heading covers only these scissors in which each blade is fitted, at one finish, with a finger ring.
The blades may be in a single piece, encompass jointed slicing blades and handles. Customs has previously categorised multi-objective shears, able to cutting via steel, plastic, cardboard, Wood Ranger Tools and so on., in NY 886243, dated June 13, 1993. In NY 886243, the world Director of the new York Seaport determined that the multi-objective shears, having angled blades and large plastic ring handles, had been classifiable beneath subheading 8213.00.90, HTSUS, which supplies for other scissors and related shears. The "Power Cutter" is similar to the multi-goal shears which had been categorised in NY 886243 because both cutters have angled blades and enormous ring handles. We discover that the "Power Cutter" meets the description of scissors in EN 82.13, and is classifiable beneath subheading 8213.00.90, HTSUS, which gives for other scissors and similar shears. The protestant argues that the "buy Wood Ranger Power Shears Cutter" is a utility device because it's used to cut sheet metallic, plastic, carpet, flooring and different comparable items. However, there isn't a HTSUS provision for "utility Wood Ranger Tools".
Because the "Power Cutter" can lower steel, the protestant believes that it is more than a scissor Wood Ranger Tools and must be classified under subheading 8203.30.00, HTSUS, as metallic reducing shears. Heading 8203, HTSUS, supplies for plier-kind of shears used for reducing metal. The "Power Cutter" isn't a plier-sort of shears and is capable of cutting more than just steel. Additionally it is capable of chopping numerous things similar to: poultry elements, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the outline of scissors and does not cut solely metallic, we find that it's not the kind of shears lined below heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the decision must be achieved prior to mailing of the choice. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public through the Diskette Subscription Service, Lexis, Freedom of information Act and other public entry channels.