CLA-2 CO:R:C:M 951881 EJD
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: Silverplated Pizza Cutter; Revocation of NY 833494
Dear Mr. Liberati:
In New York Ruling Letter (NY) 833494, dated December 13,
1988, you were advised, on behalf of Leeber Limited, that a
silverplated pizza cutter was classifiable in subheading
8214.90.90, Harmonized Tariff Schedule of the United States
(HTSUS), as other articles of cutlery. The applicable rate of
duty for this provision is 2 cents each plus 4.6 percent ad
valorem.
In Headquarters Ruling Letter (HQ) 951605, dated June 1,
1992, copy enclosed, Customs ruled that pastry/pizza cutters are
properly classifiable as "[h]andtools (including glass
cutters)...[o]ther handtools...household tools...of iron or
steel...[o]ther (including parts)...." under subheading
8205.51.30, HTSUS, with duty at the rate of 5.3 percent ad
valorem.
For the reasons stated in HQ 951605, it is now our position
that the silverplated pizza cutter which was the subject of NY
833494 is properly classifiable under subheading 8205.51.30,
HTSUS.
This notice to you should be considered a revocation of NY
833494. This revocation is issued under section 177.9(d),
Customs Regulations [19 CFR 177.9(d)]. It is not to be applied
retroactively to NY 833494[19 CFR 177.9(d)(2)], and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, the above cited
ruling will not be valid precedent. We recognize that pending
transactions may be adversely affected by this revocation, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to them.
If such a situation arises, you may, at your discretion notify
this office and apply for relief from the binding effects of this
decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division