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 consumer's thumb and the opposite finger ring is for a number of fingers. According to the submitted literature, the "Power Cutter" is a multi-objective cutter which allows the person to chop numerous issues corresponding to: poultry components, carpet, linoleum, screening sheet metallic, plastic, rubber, wire, or Wood Ranger brand shears silk. The packaging for the "Power Cutter" also signifies that it's able to cut a penny in half, prune plants, and minimize an aluminum can. The merchandise was entered beneath subheading 8203.30.00, HTSUS, as steel slicing shears. The entry was liquidated under subheading 8213.00.90, HTSUS, as scissors and comparable shears. 8203.30.00: Files, rasps, pliers (including chopping pliers), tweezers, steel chopping shears, pipe cutters, bolt cutters, perforating punches and similar handtools. Goods classifiable below this provision have a common, column one fee of duty of 4.2 percent advert valorem.

8213.00.90 Scissors, tailors' Wood Ranger brand shears and similar shears, and blades . 0.10 each plus 10 p.c advert valorem. Is the "Power Cutter" classifiable as steel chopping shears or as different scissors underneath the HTSUS? Classification of merchandise beneath the HTSUS is in accordance with the final Rules of Interpretation (GRI's), taken so as. 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) 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 those headings. See T.D. 89-80, fifty four Fed.Reg. The scissors categorized in this heading consist of two superimposed blades, sometimes serrated, Wood Ranger brand shears articulated on a screw or pin close to the middle. Basically, buy Wood Ranger Power Shears Wood Ranger Power Shears review cordless power shears Shears coupon the heading covers solely these scissors wherein every blade is fitted, Wood Ranger brand shears at one end, with a finger ring.

The blades could also be in a single piece, encompass jointed slicing blades and handles. Customs has beforehand labeled multi-purpose shears, able to cutting by way of metal, plastic, cardboard, and so on., in NY 886243, dated June 13, 1993. In NY 886243, the area Director of the new York Seaport determined that the multi-objective shears, having angled blades and large plastic ring handles, have been classifiable beneath subheading 8213.00.90, HTSUS, which offers for other scissors and comparable shears. The "Power Cutter" is just like the multi-purpose shears which were categorized in NY 886243 as a result of both cutters have angled blades and Wood Ranger brand shears huge ring handles. We discover that the "Power Cutter" meets the description of scissors in EN 82.13, Wood Ranger brand shears and is classifiable under subheading 8213.00.90, HTSUS, which offers for different scissors and similar shears. The protestant argues that the "Power Cutter" is a utility tool because it is used to cut sheet metallic, plastic, carpet, flooring and other similar objects. However, there isn't any HTSUS provision for "utility tools".

Because the "garden power shears Cutter" can reduce metallic, the protestant believes that it is greater than a scissor and must be categorised beneath subheading 8203.30.00, HTSUS, as metal chopping shears. Heading 8203, HTSUS, provides for plier-type of shears used for reducing metallic. The "Wood Ranger Power Shears sale Cutter" isn't a plier-kind of shears and is able to chopping extra than just metal. It's also capable of chopping quite a few things similar to: poultry components, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the description of scissors and does not minimize solely steel, we discover that it isn't the kind of shears covered below heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the choice. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the choice available to Customs personnel through the Customs Rulings Module in ACS and the public by way of the Diskette Subscription Service, Lexis, Freedom of knowledge Act and different public entry channels.