CLA-2 CO:R:C:G 084126 JMH
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: Reconsideration of New York Ruling Letter 833497, silver
plated brass nutcracker
Dear Mr. Liberati:
This office has been asked to reconsider New York Ruling
Letter 833497 ("NY 833497"), dated October 19, 1988. NY 833497
was issued to you on behalf of Leeber Limited of Wilmington,
Delaware. The ruling concerned certain silver plated brass
nutcrackers.
FACTS:
The articles in question are silver plated brass
nutcrackers imported from Taiwan. The nutcrackers were
classified in NY 833497 under subheading 7418.10.10, Harmonized
Tariff Schedule of the United States Annotated ("HTSUSA"), as
"Table, kitchen or other household articles and parts thereof, of
copper...Coated or plated with precious metals..."
We have been asked to consider whether the nutcrackers were
improperly classified and whether the appropriate classification
is within subheading 8205.51.45, HTSUSA, as "Handtools (including
glass cutters) not elsewhere specified or included...Other
handtools...Household tools, and parts thereof...Of copper..."
ISSUE:
Whether the silver plated brass nutcrackers are properly
classified within subheading 7418.10.10, HTSUSA, as "Table,
kitchen or other household articles and parts thereof, of
copper...Coated or plated with precious metals...", or within
-2-
subheading 8205.51.45, HTSUSA, as "Handtools (including glass
cutters) not elsewhere specified or included...Other
handtools...Household tools, and parts thereof...Of copper..."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes..."
For a better understanding of the terms of a heading, the
Explanatory Notes to the HTSUSA may be utilized. The Explanatory
Notes, although not dispositive, are to be looked to for the
proper interpretation of the HTSUSA. See 54 Fed. Reg. 35127,
35128 (August 23, 1989). Explanatory Note 82.05(E)(1) states
that a number of household articles, including nutcrackers, are
to be considered "handtools" and classified under heading 8205,
HTSUSA. Explanatory Note 82.05(E)(1), Harmonized Commodity
Description and Coding System ("HCDCS"), Vol. 3, p. 1107.
Furthermore, Explanatory Note 74.18(b) states that the
household articles of Chapter 82 should be excluded from
classification under heading 7418. Explanatory Note 74.18(b),
HCDCS, Vol. 3, p. 1052. Heading 8205 is within Chapter 82.
Therefore, the nutcrackers are meant to be excluded from
classification within heading 7418, HTSUSA. The appropriate
classification of the silver plated brass nutcrackers is in
subheading 8205.51.45.
HOLDING:
The silver plated brass nutcrackers, the subjects of
NY 833482, are properly classified in subheading 8205.51.45,
HTSUSA, as "Handtools (including glass cutters) not elsewhere
specified or included...Other handtools...Household tools, and
parts thereof...Of copper..."
NY 833482 is revoked in accordance with Customs Regulation
177.9(d), 19 C.F.R. 177.9(d) (1989).
Sincerely,
John Durant, Director
Commercial Rulings Division