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 person's thumb and the other finger ring is for a number of fingers. According to the submitted literature, the "Power Cutter" is a multi-function cutter which permits the user to cut numerous things akin to: high capacity pruning tool poultry elements, carpet, linoleum, screening sheet metallic, plastic, rubber, wire, or silk. The packaging for the "Power Cutter" additionally signifies that it is able to chop a penny in half, prune plants, and lower an aluminum can. The merchandise was entered below subheading 8203.30.00, HTSUS, as metal chopping shears. The entry was liquidated beneath subheading 8213.00.90, HTSUS, as scissors and similar shears. 8203.30.00: Files, rasps, pliers (together with chopping pliers), tweezers, metal reducing shears, pipe cutters, bolt cutters, perforating punches and similar handtools. Goods classifiable beneath this provision have a normal, column one charge of responsibility of 4.2 percent advert valorem.

8213.00.90 Scissors, tailors' shears and related shears, and blades . 0.10 every plus 10 p.c advert valorem. Is the "Wood Ranger Power Shears features Cutter" classifiable as steel slicing shears or as different scissors under the HTSUS? Classification of merchandise under the HTSUS is in accordance with the overall Rules of Interpretation (GRI's), taken so as. GRI 1 offers that classification shall be determined in line with the terms of the headings and any relative part 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 typically indicative of the proper interpretation of those headings. See T.D. 89-80, 54 Fed.Reg. The scissors labeled on this heading consist of two superimposed blades, generally serrated, articulated on a screw or pin close to the middle. In general, the heading covers solely those scissors by which each blade is fitted, at one end, with a finger ring.

The blades could also be in a single piece, consist of jointed cutting blades and handles. Customs has beforehand labeled multi-purpose shears, capable of chopping through steel, plastic, cardboard, and many others., in NY 886243, dated June 13, high capacity pruning tool 1993. In NY 886243, the realm Director of the new York Seaport decided that the multi-objective shears, Wood Ranger Power Shears website having angled blades and large plastic ring handles, had been classifiable underneath subheading 8213.00.90, HTSUS, which offers for other scissors and similar shears. The "Power Cutter" is similar to the multi-purpose shears which had been categorized in NY 886243 as a result of each cutters have angled blades and huge ring handles. We find that the "Power Cutter" meets the outline of scissors in EN 82.13, and is classifiable under subheading 8213.00.90, HTSUS, which offers for different scissors and related shears. The protestant argues that the "Power Cutter" is a utility device because it is used to chop sheet steel, plastic, carpet, flooring and high capacity pruning tool other related objects. However, there is no such thing as a HTSUS provision for "utility tools".

Because the "Power Cutter" can cut metallic, the protestant believes that it is more than a scissor and must be classified beneath subheading 8203.30.00, HTSUS, as steel chopping shears. Heading 8203, HTSUS, provides for plier-type of shears used for chopping steel. The "Power Cutter" will not be a plier-kind of shears and is able to chopping extra than just metallic. It's also able to cutting quite a few things such as: poultry elements, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the description of scissors and doesn't minimize solely steel, Wood Ranger Power Shears review Wood Ranger Power Shears specs Power Shears shop we find that it's not the kind of shears coated beneath heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the choice must be achieved prior to mailing of the decision. 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 by way of the Customs Rulings Module in ACS and the public by way of the Diskette Subscription Service, Lexis, Freedom of data Act and different public access channels.