The "Power Cutter" has two angled blades articulated on a screw or pin at the middle with a finger ring at each end. One finger ring is for the person's thumb and Wood Ranger Tools the other finger ring is for a number of fingers. In response to the submitted literature, the "Wood Ranger Power Shears features Cutter" is a multi-purpose cutter which permits the consumer to cut quite a few issues equivalent to: poultry components, carpet, linoleum, screening sheet metallic, plastic, Wood Ranger Tools rubber, wire, or silk. The packaging for the "Power Cutter" additionally indicates that it is able to chop a penny in half, prune plants, and reduce an aluminum can. The merchandise was entered below subheading 8203.30.00, HTSUS, as steel reducing shears. The entry was liquidated below subheading 8213.00.90, HTSUS, as scissors and related shears. 8203.30.00: Files, Wood Ranger Tools rasps, pliers (including cutting pliers), tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and comparable handtools. Goods classifiable beneath this provision have a common, column one charge of duty of 4.2 percent advert valorem.

8213.00.Ninety Scissors, tailors' shears and similar shears, and blades . 0.10 every plus 10 % ad valorem. Is the "Wood Ranger Power Shears order now Cutter" classifiable as metal cutting shears or as different scissors under the HTSUS? Classification of merchandise underneath the HTSUS is in accordance with the overall Rules of Interpretation (GRI's), taken in order. GRI 1 offers that classification shall be determined in response to the terms 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 generally indicative of the proper interpretation of those headings. See T.D. 89-80, 54 Fed.Reg. The scissors categorised on this heading encompass two superimposed blades, generally serrated, Wood Ranger Tools articulated on a screw or pin close to the middle. Typically, the heading covers solely these scissors in which every blade is fitted, at one end, with a finger ring.

The blades could also be in one piece, encompass jointed slicing blades and handles. Customs has beforehand categorised multi-function shears, able to reducing through metallic, plastic, cardboard, and Wood Ranger Tools so on., in NY 886243, dated June 13, 1993. In NY 886243, the realm Director of the new York Seaport determined that the multi-goal shears, having angled blades and huge plastic ring handles, had been classifiable underneath subheading 8213.00.90, HTSUS, which supplies for other scissors and related shears. The "Power Cutter" is similar to the multi-purpose shears which had been classified in NY 886243 because both cutters have angled blades and enormous ring handles. We find that the "Wood Ranger Power Shears shop Cutter" meets the outline of scissors in EN 82.13, Wood Ranger Tools and is classifiable underneath subheading 8213.00.90, HTSUS, which offers for different scissors and related shears. The protestant argues that the "Wood Ranger Power Shears price Cutter" is a utility device as a result of it is used to cut sheet metallic, plastic, carpet, flooring and different comparable objects. However, there is no HTSUS provision for "utility instruments".

Because the "Power Cutter" can reduce steel, the protestant believes that it's more than a scissor and needs to be classified below subheading 8203.30.00, HTSUS, as metal cutting shears. Heading 8203, HTSUS, offers for plier-sort of shears used for slicing steel. The "Power Cutter" will not be a plier-type of shears and is able to reducing more than simply metal. It is also able to chopping quite a few things such as: poultry components, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the description of scissors and doesn't lower only metallic, we discover that it's not the kind of shears covered beneath heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the choice have to be completed 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 available to Customs personnel through the Customs Rulings Module in ACS and the general public by way of the Diskette Subscription Service, Lexis, Freedom of information Act and other public entry channels.