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 consumer's thumb and the other finger ring is for one or more fingers. In accordance with the submitted literature, Wood Ranger Power Shears for sale Wood Ranger Power Shears features Power Shears shop the "Power Cutter" is a multi-goal cutter which permits the consumer to cut quite a few things resembling: poultry parts, carpet, linoleum, screening sheet steel, plastic, rubber, wire, or Wood Ranger Power Shears shop silk. The packaging for the "Power Cutter" also indicates that it's in a position to chop a penny in half, prune plants, and minimize an aluminum can. The merchandise was entered under subheading 8203.30.00, HTSUS, as steel slicing shears. The entry was liquidated below subheading 8213.00.90, HTSUS, Wood Ranger Power Shears shop as scissors and related shears. 8203.30.00: Files, rasps, pliers (including chopping pliers), tweezers, metal chopping shears, pipe cutters, bolt cutters, perforating punches and comparable handtools. Goods classifiable beneath this provision have a normal, column one fee of responsibility of 4.2 % ad valorem.

8213.00.90 Scissors, tailors' shears and comparable shears, and blades . 0.10 each plus 10 p.c advert valorem. Is the "Wood Ranger Power Shears shop Cutter" classifiable as metallic chopping shears or as other scissors below the HTSUS? Classification of merchandise below the HTSUS is in accordance with the final Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined in keeping 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 right interpretation of those headings. See T.D. 89-80, 54 Fed.Reg. The scissors labeled in this heading encompass two superimposed blades, generally serrated, articulated on a screw or pin near the middle. Usually, the heading covers only those scissors in which each blade is fitted, at one finish, with a finger ring.

The blades could also be in a single piece, consist of jointed reducing blades and handles. Customs has previously labeled multi-function shears, able to chopping by way of metal, plastic, cardboard, and many others., in NY 886243, dated June 13, 1993. In NY 886243, the realm Director of the new York Seaport determined that the multi-objective shears, having angled blades and enormous plastic ring handles, were classifiable under subheading 8213.00.90, HTSUS, which gives for other scissors and related shears. The "Power Cutter" is similar to the multi-function shears which were categorized in NY 886243 because each cutters have angled blades and huge ring handles. We discover that the "Wood Ranger Power Shears shop Cutter" meets the description of scissors in EN 82.13, and is classifiable beneath subheading 8213.00.90, HTSUS, which gives for other scissors and comparable shears. The protestant argues that the "Power Cutter" is a utility software as a result of it's used to cut sheet steel, plastic, carpet, flooring and different comparable gadgets. However, there isn't any HTSUS provision for "utility instruments".

Because the "Power Cutter" can reduce metallic, the protestant believes that it is more than a scissor and should be labeled beneath subheading 8203.30.00, HTSUS, as metal reducing shears. Heading 8203, HTSUS, supplies for plier-sort of shears used for chopping metal. The "Power Cutter" is just not a plier-sort of shears and is able to chopping more than just metal. It's also able to reducing quite a few issues equivalent to: poultry parts, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the outline of scissors and does not reduce only steel, 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 decision must be achieved prior 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 obtainable to Customs personnel by way of the Customs Rulings Module in ACS and the general public through the Diskette Subscription Service, Lexis, Freedom of information Act and other public access channels.