CLA-2 CO:R:C:M 956093 RFA

District Director of Customs
112 West Stutsman Street
Pembina, N. Dakota 58271

RE: Protest 3401-94-100019; "Power Cutter"; Multi-purpose shears; scissors; metal-cutting shears; utility tool; 8203.30.00; NY 886243

Dear District Director:

The following is our decision regarding the request for further review of Protest 3401-94-100019, which concerns the classification of the "Power Cutter" under the Harmonized Tariff Schedule of the United States (HTSUS). The subject entries were liquidated on November 26, 1993. The protest was timely filed on February 15, 1994.

FACTS:

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 user's thumb and the other finger ring is for one or more fingers. According to the submitted literature, the "Power Cutter" is a multi-purpose cutter which allows the user to cut numerous things such as: poultry parts, carpet, linoleum, screening sheet metal, plastic, rubber, wire, or silk. The packaging for the "Power Cutter" also indicates that it is able to cut a penny in half, prune plants, and cut an aluminum can.

The merchandise was entered under subheading 8203.30.00, HTSUS, as metal cutting shears. The entry was liquidated under subheading 8213.00.90, HTSUS, as scissors and similar shears.

The subheadings under consideration are as follows:

8203.30.00: Files, rasps, pliers (including cutting pliers), tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools. . . : [m]etal cutting shears and similar tools. . . . .

Goods classifiable under this provision have a general, column one rate of duty of 4.2 percent ad valorem.

8213.00.90 Scissors, tailors' shears and similar shears, and blades . . . : [v]alued over $1.75/dozen: [o]ther. . . .

Goods classifiable under this provision have a general, column one rate of duty of $0.10 each plus 10 percent ad valorem.

ISSUE:

Is the "Power Cutter" classifiable as metal cutting shears or as other scissors under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed.Reg. 35127, 35128 (August 23, 1989). EN 82.13, page 1114, defines the scope of heading 8213, HTSUS, as follows:

The scissors classified in this heading consist of two superimposed blades, sometimes serrated, articulated on a screw or pin near the center. In general, the heading covers only those scissors in which each blade is fitted, at one end, with a finger ring. The blades may be in one piece, consist of jointed cutting blades and handles.

Customs has previously classified multi-purpose shears, capable of cutting through metal, plastic, cardboard, etc., in NY 886243, dated June 13, 1993. In NY 886243, the Area Director of the New York Seaport determined that the multi-purpose shears, having angled blades and large plastic ring handles, were classifiable under subheading 8213.00.90, HTSUS, which provides for other scissors and similar shears.

The "Power Cutter" is similar to the multi-purpose shears which were classified in NY 886243 because both cutters have angled blades and large ring handles. We find that the "Power Cutter" meets the description of scissors in EN 82.13, and is classifiable under subheading 8213.00.90, HTSUS, which provides for other scissors and similar shears.

The protestant argues that the "Power Cutter" is a utility tool because it is used to cut sheet metal, plastic, carpet, flooring and other similar items. However, there is no HTSUS provision for "utility tools". Because the "Power Cutter" can cut metal, the protestant believes that it is more than a scissor and should be classified under subheading 8203.30.00, HTSUS, as metal cutting shears. EN 82.03, pages 1105-1106, states that: "[t]his heading covers the following hand tools: [m]etal cutting shears and similar tools, including tinmen's snips, and other sheet metal or wire cutting shears." Additionally, we note General EN to chapter 82, page 1102, which states that: "plier-type metal cutting shears are classified in heading 82.03".

Heading 8203, HTSUS, provides for plier-type of shears used for cutting metal. The "Power Cutter" is not a plier-type of shears and is capable of cutting more than just metal. It is also capable of cutting numerous things such as: poultry parts, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the description of scissors and does not cut only metal, we find that it is not the type of shears covered under heading 8203, HTSUS.

HOLDING:

The "Power Cutter" is classifiable under subheading 8213.00.90, HTSUS, which provides for: "[s]cissors, tailors' shears and similar shears, and blades . . . : [v]alued over $1.75/dozen: [o]ther. . . ."

The protest is DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. 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 via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division