CLA-2 CO:R:C:M 951605 EJD

TARIFF NO: 8205.51.30

Mr. Richard Stefanski
Osowski & Co. International, Ltd.
P.O. Box 66445
Chicago, IL 60666-0445

RE: Pastry/Pizza Cutter; EN Chapter 82

Dear Mr. Stefanski:

This is in response to your letter of March 12, 1992, to the District Director of Customs in Chicago, Illinois, on behalf of Ekco Housewares, Inc., concerning the classification of a pastry/pizza cutter under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was forwarded to this office for a response together with the sample.

FACTS:

The pastry/pizza cutter consists of a 2 3/4 inch rotating stainless steel wheel affixed to a beige plastic handle. The sample is designed to be used both as a pastry and pizza cutter.

ISSUE:

What is the proper classification of the pastry/pizza cutter under the HTSUS?

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). GRI 1 states that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to GRIs 2 through 6."

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The Harmonized Commodity Description and Coding System (HCDCS) Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provided a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80. The General ENs to Chapter 82, HTSUS, state that

[t]his chapter covers certain specific kinds of base metal articles, of the nature of tools, implements, cutlery, tableware, etc....This Chapter includes: (A) [t]ools which, apart from certain specified exceptions (e.g., blades for machine saws), are used in the hand (headings 82.01 to 82.05)...(C) [i]nterchangeable tools for hand tools...(D) [a]rticles of cutlery (whether intended for professional, personal or domestic use), certain mechanical domestic appliances, spoons and forks and similar tableware and kitchen utensils ....

HCDCS, p. 1101. ENs to Chapter 82 further indicate that "tools, cutlery, etc., do not in general fall in this chapter unless the blade, working edge, working surface or other working part is of base metal...provided, however, that this condition is met, they remain in the Chapter even if fitted with non-metallic handles ...." HCDCS, p. 1102. Section XV, additional U.S. Notes 1 states that the term base metals "embraces aluminum, ...cobalt, copper...iron and steel...." (Emphasis added.)

The blade in the sample pastry/pizza cutter is a rotating stainless steel wheel. Therefore, it meets the condition to be classified in Chapter 82 of the HTSUS.

EN 82.05 of the HCDCS states:

This heading covers all hand tools not included in other headings of this Chapter or elsewhere in the Nomenclature (see the General Explanatory Notes to this Chapter), together with certain other tools or appliances specifically mentioned in the title.

It includes a large number of hand tools (including some with simple hand-operated mechanisms....This group of tools includes:

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...(E) Other hand tools(including glaziers' diamonds).

This group includes:

(1) A number of household articles, including some with cutting blades...such as:...pastry cutters and jaggers ... "lightning" mincers (with cutting wheels); cheese slicers; vegetable slicers ....

HCDCS, p. 1107.

Subheading 8205.51.30, HTSUS, provides for

[h]andtools (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...[o]ther handtools (including glass cutters) and parts thereof...[h]ousehold tools, and parts thereof...[o]f iron or steel...[o]ther (including parts)....

It is clear then, from the GRI's and the ENs that pastry/pizza cutters are classifiable under subheading 8205.51.30, HTSUS.

HOLDING:

The pastry/pizza cutters are provided for in heading 8205. The actual classification is in subheading 8205.51.30, HTSUS, as "handtools...other handtools... household tools...of iron or steel...other...." The rate of duty is 5.3 percent ad valorem.


Sincerely,

John Durant, Director
Commercial Rulings Division