CLA-2 RR:CR:GC 966658 KBR
TARIFF NOS.: 8205.51.60; 8205.51.75
Ms. Jennifer R. Lam
Compliance Supervisor
Fiskars Consumer Products, Inc.
8300 Highland Drive
Wausau, WI 54401
RE: Modification of NY I89087; Paper Crimper
Dear Ms. Lam:
This is in reference to New York Ruling Letter (NY) I89087, dated December 17, 2002, issued to you by the Customs National Commodity Specialist Division, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a standard paper crimper, model 9340 7097, and a wavy paper crimper, model 9341 7097. We have reconsidered NY I89087 and determined that the classification of the standard paper crimper is not correct. This ruling sets forth the correct classification.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on October 16, 2003, Vol. 37, No. 42 of the Customs Bulletin, proposing to modify NY I89087. No comments were received in response to this notice.
FACTS:
The product involved is a standard paper crimper, model 9340 7097, which is intended for use in household paper crafting projects such as customizing cards. The standard paper crimper is used to create a corrugated pattern on paper up to 6 ½ inches wide. The standard paper crimper creates a straight line pattern in the paper.
The standard paper crimper, model 9340 7097, is comprised of a crimping wheel made of aluminum which is held onto a plastic handle by an aluminum rod. The aluminum contacts the paper to create a corrugated effect. You state that most of the weight and cost of both models is derived from the plastic component
In NY I89087, Customs found that both paper crimpers were classified in subheading 8205.51.75, HTSUS, as other handtools, household tools, other. Customs has reviewed the matter and believes that the correct classification of the standard paper crimper, model 9340 7097, is in subheading 8205.51.60, HTSUS, as other handtools, household tools, of aluminum.
ISSUE:
Whether the standard paper crimper is a household tool of aluminum or plastic?
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). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
Inspection of the standard paper crimper reveals that it is a composite good made up of a plastic handle with an aluminum crimping wheel and attachment rod. Each of the components is described by different subheadings within heading 8205, HTSUS.
The HTSUS subheadings under consideration are as follows:
8205 Handtools (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:
Other handtools (including glass cutters) and parts thereof:
8205.51 Household tools, and parts thereof:
8205.51.60 Of aluminum
8205.51.75 Other
Because the item is a composite good, we turn to GRI 3(b) (applied at the subheading level by GRI 6), which states that when goods are prima facie classifiable under two or more (sub)headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [by reference to the heading which provides the most specific description], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Under EN (VII) for Rule 3(b), goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Under EN (VIII) for Rule 3(b), the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Recent court decisions on the essential character for GRI 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See, e.g., Better Home Plastics Corp. v. U.S., 916 F. Supp. 1265 (CIT 1996), aff’d 119 F.3d 969 (Fed. Cir. 1997) (holding the utilitarian role of a shower liner is more important than decorative value of the curtain sold with it); Mita Copystar America, Inc. v. U.S., 966 F. Supp. 1245 (CIT 1997), reh’g denied, 994 F. Supp. 393 (1998).
Customs has previously determined that the essential character of other articles involving a plastic body with a metal working part was determined by the metal working part. HQ 950609 (January 7, 1992) involved a bottle opener with a plastic handle and a metal ring. Although the bottle opener had a plastic handle, it was described as having a metal working edge and, therefore, was classified as of iron or steel in subheading 8205.51.30, HTSUS. See also NY A89210 (November 8, 1996), HQ 951605 (June 1, 1992), and HQ 951881 (June 26, 1992) (all involving a wheeled pizza cutter made with both metal and plastic components being classified in subheading 8205.51.30, HTSUS).
We believe that the essential character of the standard paper crimper, model 9340 7097, is imparted by the aluminum crimping wheel. Without the aluminum crimping wheel, the article would not be able to accomplish its primary role of crimping paper. It is the aluminum wheel that actually performs the crimping operation. Therefore, since the essential character of the standard paper crimper, model 9340 7097, is determined by the aluminum component, the classification of the standard paper crimper is in subheading 8205.51.60, HTSUS, as other handtools, household tools, of aluminum.
HOLDING:
The standard paper crimper, model 9340 7097, is classified in subheading 8205.51.60, HTSUS, as other handtools, household tools, of aluminum.
EFFECT ON OTHER RULINGS:
NY I89087 dated December 17, 2002, is MODIFIED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective sixty (60) days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division