The "Power Cutter" has two angled blades articulated on a screw or pin at the middle with a finger ring at each finish. One finger ring is for the person's thumb and the other finger ring is for one or more fingers. In line with the submitted literature, the "Power Cutter" is a multi-function cutter which allows the consumer to chop quite a few issues equivalent to: poultry components, carpet, linoleum, rechargeable garden shears screening sheet steel, plastic, rubber, wire, or silk. The packaging for the "Power Cutter" also signifies that it's in a position to chop a penny in half, prune plants, and cut an aluminum can. The merchandise was entered under subheading 8203.30.00, HTSUS, as metal cutting shears. The entry was liquidated underneath subheading 8213.00.90, HTSUS, as scissors and comparable shears. 8203.30.00: Files, buy Wood Ranger Power Shears Ranger Power Shears manual rasps, pliers (together with reducing pliers), tweezers, steel cutting shears, pipe cutters, rechargeable garden shears bolt cutters, perforating punches and similar handtools. Goods classifiable beneath this provision have a common, column one charge of duty of 4.2 p.c 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 steel cutting rechargeable garden shears or as other scissors beneath the HTSUS? Classification of merchandise below the HTSUS is in accordance with the final Rules of Interpretation (GRI's), taken in order. GRI 1 supplies that classification shall be decided 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 every heading of the HTSUS and are typically indicative of the right interpretation of those headings. See T.D. 89-80, fifty four Fed.Reg. The scissors classified in this heading include two superimposed blades, typically serrated, articulated on a screw or pin close to the center. On the whole, the heading covers solely those scissors during which every blade is fitted, at one finish, with a finger ring.

The blades may be in one piece, consist of jointed slicing blades and handles. Customs has beforehand classified multi-goal shears, able to cutting through steel, plastic, cardboard, and so forth., in NY 886243, dated June 13, 1993. In NY 886243, the world Director rechargeable garden shears of the brand new York Seaport decided that the multi-purpose shears, having angled blades and large plastic ring handles, have been classifiable below subheading 8213.00.90, HTSUS, which provides for different scissors and comparable shears. The "Power Cutter" is similar to the multi-objective shears which were labeled in NY 886243 because both cutters have angled blades and huge ring handles. We find that the "Power Cutter" meets the description of scissors in EN 82.13, and is classifiable under subheading 8213.00.90, HTSUS, which provides for different scissors and similar shears. The protestant argues that the "Power Cutter" is a utility tool because it is used to chop sheet metallic, plastic, carpet, flooring and other similar objects. However, there isn't any HTSUS provision for "utility instruments".

Because the "Power Cutter" can reduce metallic, the protestant believes that it is greater than a scissor and must be categorized beneath subheading 8203.30.00, HTSUS, as metallic chopping shears. Heading 8203, HTSUS, offers for plier-sort of shears used for reducing steel. The "Power Cutter" just isn't a plier-type of shears and is capable of slicing more than just metal. Additionally it is capable of slicing quite a few issues reminiscent of: poultry elements, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the outline of scissors and Wood Ranger Power Shears website does not minimize solely metal, we discover that it isn't the type of shears lined below heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the decision should be achieved previous 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 decision obtainable to Customs personnel by way of the Customs Rulings Module in ACS and the public through the Diskette Subscription Service, Lexis, Freedom of information Act and different public entry channels.