The "Power Cutter" has two angled blades articulated on a screw or pin at the center with a finger ring at every finish. One finger ring is for the person's thumb and the opposite finger ring is for a number of fingers. In response to the submitted literature, the "Power Cutter" is a multi-purpose cutter which permits the consumer to chop quite a few issues comparable to: poultry parts, carpet, linoleum, screening sheet metallic, plastic, rubber, wire, or silk. The packaging for the "Power Cutter" additionally signifies 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 slicing shears. The entry was liquidated below subheading 8213.00.90, HTSUS, as scissors and similar shears. 8203.30.00: Files, rasps, pliers (including cutting pliers), tweezers, steel cutting shears, pipe cutters, bolt cutters, perforating punches and comparable handtools. Goods classifiable under this provision have a basic, column one charge of duty of 4.2 % advert valorem.
8213.00.90 Scissors, tailors' shears and related shears, and blades . 0.10 each plus 10 % ad valorem. Is the "Power Cutter" classifiable as metal cutting shears or as other scissors beneath the HTSUS? Classification of merchandise underneath the HTSUS is in accordance with the overall Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined in accordance with the phrases of the headings and any relative section or chapter notes. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) represent the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs present a commentary on the scope of each heading of the HTSUS and are usually indicative of the correct interpretation of these headings. See T.D. 89-80, 54 Fed.Reg. The scissors categorised in this heading encompass two superimposed blades, sometimes serrated, articulated on a screw or pin close to the center. On the whole, the heading covers solely these scissors during which every blade is fitted, at one finish, with a finger ring.
The blades could also be in a single piece, encompass jointed slicing blades and Wood Ranger Power Shears USA Wood Ranger Power Shears coupon Power Shears order now handles. Customs has previously categorised multi-objective shears, able to slicing by means of metal, plastic, cardboard, and so forth., in NY 886243, dated June 13, 1993. In NY 886243, the realm Director of the new York Seaport determined that the multi-goal shears, having angled blades and enormous plastic ring handles, have been classifiable beneath subheading 8213.00.90, HTSUS, which gives for other scissors and similar shears. The "Power Cutter" is similar to the multi-function shears which were labeled in NY 886243 as a result of both cutters have angled blades and large ring handles. We discover that the "Power Cutter" meets the description of scissors in EN 82.13, and is classifiable below subheading 8213.00.90, HTSUS, which supplies for other scissors and similar shears. The protestant argues that the "Power Cutter" is a utility device as a result of it is used to cut sheet steel, plastic, carpet, Wood Ranger Power Shears reviews flooring and different related items. However, there isn't any HTSUS provision for "utility instruments".
Because the "Power Cutter" can reduce metal, the protestant believes that it's more than a scissor and should be categorised under subheading 8203.30.00, HTSUS, as steel reducing shears. Heading 8203, HTSUS, provides for plier-sort of shears used for reducing steel. The "Wood Ranger Power Shears reviews Cutter" is not a plier-kind of shears and is capable of chopping extra than simply steel. It is usually capable of reducing numerous issues reminiscent of: poultry components, carpet, linoleum, plastic, rubber, Wood Ranger Power Shears reviews wire, silk. Because the "Power Cutter" meets the description of scissors and does not minimize only metallic, we find that it isn't the kind of shears coated underneath heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the decision must be completed previous to mailing of the choice. Sixty days from the date of the choice the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel through the Customs Rulings Module in ACS and the public by way of the Diskette Subscription Service, Lexis, Freedom of information Act and different public access channels.