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 one or more fingers. In response to the submitted literature, the "Wood Ranger Power Shears sale Cutter" is a multi-function cutter which permits the consumer to chop numerous things reminiscent of: poultry elements, carpet, linoleum, screening sheet metal, plastic, rubber, wire, or silk. The packaging for the "Power Cutter" also signifies that it's ready to cut a penny in half, prune plants, and cut an aluminum can. The merchandise was entered under subheading 8203.30.00, HTSUS, as metallic slicing shears. The entry was liquidated below subheading 8213.00.90, HTSUS, as scissors and similar shears. 8203.30.00: Files, rasps, pliers (including slicing pliers), tweezers, metal slicing shears, pipe cutters, Wood Ranger brand shears bolt cutters, perforating punches and comparable handtools. Goods classifiable beneath this provision have a basic, column one charge of obligation of 4.2 % advert valorem.

8213.00.Ninety Scissors, tailors' shears and comparable shears, and blades . 0.10 each plus 10 percent ad valorem. Is the "Wood Ranger Power Shears website Cutter" classifiable as metallic chopping shears or cordless power shears as other scissors underneath the HTSUS? Classification of merchandise below the HTSUS is in accordance with the final Rules of Interpretation (GRI's), taken so as. GRI 1 offers that classification shall be determined in keeping with the terms of the headings and any relative part or chapter notes. The Harmonized Commodity Description and Wood Ranger brand shears Coding System Explanatory Notes (EN) represent 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 Wood Ranger brand shears are usually indicative of the correct interpretation of these headings. See T.D. 89-80, fifty four Fed.Reg. The scissors classified on this heading encompass two superimposed blades, Wood Ranger brand shears typically serrated, articulated on a screw or pin close to the center. Normally, the heading covers solely those scissors in which every blade is fitted, at one finish, with a finger ring.

The blades could also be in a single piece, consist of jointed slicing blades and handles. Customs has beforehand categorised multi-objective shears, able to slicing by steel, plastic, cardboard, and so forth., in NY 886243, dated June 13, 1993. In NY 886243, the area Director of the new York Seaport decided that the multi-purpose shears, having angled blades and huge plastic ring handles, had been classifiable below subheading 8213.00.90, HTSUS, which gives for other scissors and comparable shears. The "Power Cutter" is similar to the multi-function Wood Ranger brand shears which had been categorized in NY 886243 as a result of each cutters have angled blades and enormous ring handles. We discover that the "Wood Ranger Power Shears coupon Cutter" meets the description of scissors in EN 82.13, and is classifiable under subheading 8213.00.90, HTSUS, which gives for other scissors and similar shears. The protestant argues that the "Power Cutter" is a utility software as a result of it is used to cut sheet steel, plastic, carpet, flooring and other related objects. However, there is no such thing as a HTSUS provision for "utility instruments".

Because the "Power Cutter" can lower steel, the protestant believes that it is more than a scissor and should be classified beneath subheading 8203.30.00, Wood Ranger brand shears HTSUS, as metallic chopping shears. Heading 8203, HTSUS, supplies for plier-sort of shears used for cutting metal. The "Power Cutter" is not a plier-sort of shears and is capable of slicing more than simply steel. It is also able to cutting numerous issues comparable to: poultry elements, carpet, linoleum, plastic, rubber, wire, silk. Because the "Wood Ranger Power Shears for sale Cutter" meets the outline of scissors and doesn't minimize only steel, we discover that it's not the kind of shears coated underneath heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the choice 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 choice out there to Customs personnel by way of the Customs Rulings Module in ACS and the general public by way of the Diskette Subscription Service, Lexis, Freedom of knowledge Act and different public access channels.