CLA-2 CO:R:C:M 088876 AJS
District Director
U.S. Customs Service
909 First Ave.
Room 2039
Seattle, WA 98174
RE: Iris dissecting scissors; Spencer stitch scissors; Subheading
8213.00.90; ENs 90.18; H. Conf. Rep. No. 576; Additional U.S.
Rule of Interpretation 1(a); Section XV, note 1(h).
Dear District Director:
Protest for further review number 3001-90-101436 dated
12/20/90, was filed against the tariff classification of scissors
within 8213.00.90, Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The articles under protest are iris dissecting scissors and
"Spencer" stitch scissors from Pakistan. They are specially
shaped as compared to traditional scissors. Customs laboratory
analysis indicates that they are manufactured from surgical
stainless steel. It is also claimed that they are manufactured
and designed to be used for stitch removal and eye surgery.
ISSUE:
Whether the subject scissors are properly classifiable
within subheading 8213.00.90, HTSUS, which provides for
"[s]cissors, tailors' shears and similar shears, and blades and
other base metal parts thereof: [o]ther."; or classifi-
able within subheading 9018.90.80, HTSUS, which provides for
"other" instruments and appliances used in medical, surgical,
dental or veterinary sciences.
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LAW AND ANALYSIS:
Heading 9018, HTSUS, provides for instruments and appliances
used in medical, surgical, dental or veterinary sciences. The
Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) state that a number of the instruments used in
medicine or surgery are articles of cutlery (scissors, knives,
shears, etc.). ENs 90.18. Such articles are classified in this
heading only when they are clearly identifi- able as being for
medical or surgical use by reason of their special shape, the
ease with which they are dismantled for sterilization, their
better quality manufacture, the nature of the constituent metals
or by their get up. ENs 90.18. The subject scissors satisfy
this description. The submitted catalog indicates that these
types of scissors are for medical or surgical use. In addition,
they are made in a special shape and are of surgical stainless
steel. While the ENs are not dispositive, they provide a
commentary on the scope of each heading and offer guidance for
interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong.,
2d. Sess., p. 549, reprinted in 1988 U.S. CODE CONG. & ADMIN.
NEWS p. 1582. Accordingly, we find these ENs instructive for
determining that the subject scissors satisfy the terms of
heading 9018, HTSUS. More specifically, they are described
within subheading 9018.90.80, HTSUS, which provides for "other"
instruments and appliances of this heading.
A tariff classification controlled by use (other than actual
use) is to be determined in accordance with the use in the United
States at, or immediately prior to, the date of importation, of
goods of that class or kind to which the imported goods belong,
and the controlling use is the principal use. Additional U.S.
Rule of Interpretation 1(a). It was initially stated that the
subject scissors will be used for certain craft purposes.
However, the scissors are manufactured and designed for medical
or surgical use. As such, they are goods which belong to the
class of medical or surgical instruments. Accordingly, the fact
that the subject scissors may be used for craft purposes does not
exclude them from classification within heading 9018, HTSUS.
Subheading 8213.00, HTSUS, provides for scissors. As stated
previously, the articles in question are medical or surgical
scissors classifiable within Section XVIII. Instruments or
apparatus of this section are excluded from Section XV, which
includes subheading 8213.00, HTSUS. Section XV, note 1(h).
Therefore, the subject scissors are precluded from classification
within this subheading by the operation of this above legal note.
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HOLDING:
The subject scissors are classifiable within subheading
9018.90.80, HTSUS, which provides for "other" instruments and
appliances used in medical, surgical, dental or veterinary
sciences. You should grant the protest in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division