The "Power Cutter" has two angled blades articulated on a screw or pin at the middle with a finger ring at every finish. One finger ring is for the user's thumb and the opposite finger ring is for one or more fingers. In keeping with the submitted literature, the "Wood Ranger Power Shears for sale Cutter" is a multi-objective cutter which allows the person to chop quite a few things such as: poultry parts, carpet, linoleum, screening sheet metallic, plastic, rubber, wire, or silk. The packaging for the "Wood Ranger Power Shears website Cutter" additionally indicates that it is able to chop a penny in half, prune plants, and reduce an aluminum can. The merchandise was entered under subheading 8203.30.00, HTSUS, as metal chopping shears. The entry was liquidated below subheading 8213.00.90, HTSUS, as scissors and related shears. 8203.30.00: Files, rasps, pliers (together with slicing pliers), tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and comparable handtools. Goods classifiable under this provision have a general, column one charge of duty of 4.2 percent ad valorem.

8213.00.90 Scissors, tailors' shears and related shears, and blades . 0.10 each plus 10 p.c advert valorem. Is the "Power Cutter" classifiable as metallic reducing shears or as other scissors below the HTSUS? Classification of merchandise below the HTSUS is in accordance with the general Rules of Interpretation (GRI's), taken so as. GRI 1 supplies that classification shall be decided in keeping with the phrases of the headings and any relative part 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 present a commentary on the scope of every heading of the HTSUS and are typically indicative of the correct interpretation of these headings. See T.D. 89-80, 54 Fed.Reg. The scissors categorized on this heading encompass two superimposed blades, generally serrated, articulated on a screw or pin close to the center. In general, the heading covers only these scissors during which each blade is fitted, at one finish, with a finger ring.

The blades could also be in one piece, include jointed slicing blades and handles. Customs has beforehand categorised multi-objective shears, able to reducing through metallic, plastic, cardboard, etc., in NY 886243, dated June 13, 1993. In NY 886243, the world Director of the brand new York Seaport determined that the multi-function shears, having angled blades and Wood Ranger Power Shears for sale Wood Ranger Power Shears features Wood Ranger Power Shears features Shears specs large plastic ring handles, were classifiable below subheading 8213.00.90, HTSUS, which offers for different scissors and comparable shears. The "Power Cutter" is just like the multi-function shears which had been labeled in NY 886243 because each cutters have angled blades and huge ring handles. We discover that the "electric power shears Cutter" meets the description of scissors in EN 82.13, and is classifiable beneath subheading 8213.00.90, HTSUS, which supplies for other scissors and comparable shears. The protestant argues that the "Power Cutter" is a utility tool because it's used to chop sheet metallic, plastic, carpet, flooring and other related gadgets. However, there isn't a HTSUS provision for "utility tools".

Because the "Power Cutter" can cut metal, the protestant believes that it's more than a scissor and must be categorized underneath subheading 8203.30.00, HTSUS, as steel slicing shears. Heading 8203, HTSUS, gives for plier-kind of shears used for reducing metal. The "Power Cutter" is just not a plier-sort of shears and is capable of slicing more than simply metallic. It's also able to chopping numerous things corresponding to: poultry components, carpet, linoleum, plastic, rubber, Wood Ranger Power Shears website wire, silk. Because the "Power Cutter" meets the description of scissors and does not cut solely metal, we discover that it's not the kind of shears lined below heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the choice should be achieved previous 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 out there to Customs personnel through the Customs Rulings Module in ACS and the public by way of the Diskette Subscription Service, Lexis, Freedom of data Act and other public entry channels.