us-cbp-cross-rulings-hq-955722•HQ 955722: Concave cutter, knot cutter, root cutter; bonsai tools; NY 886758 affirmed; heading 8201; EN 82.01; EN 82.03; GRI 3(a)
HQ 955722: Concave cutter, knot cutter, root cutter; bonsai tools; NY 886758 affirmed; heading 8201; EN 82.01; EN 82.03; GRI 3(a)
us-cbp-cross-rulings-hq-955722HQ 955722: Concave cutter, knot cutter, root cutter; bonsai tools; NY 886758 affirmed; heading 8201; EN 82.01; EN 82.03; GRI 3(a)Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 955722
February 15, 1994
CLA-2 CO:R:C:M 955722 LTO
CATEGORY: Classification
TARIFF NO.: 8203.20.60
Mr. Bill Smith
Cargo Brokers International, Inc.
P.O. Box 45427
Atlanta, Georgia 30320
RE: Concave cutter, knot cutter, root cutter; bonsai tools; NY
886758 affirmed; heading 8201; EN 82.01; EN 82.03; GRI 3(a)
Dear Mr. Smith:
This is in response to your letter of January 3, 1994,
requesting reconsideration of NY 886758, dated June 10, 1993, which
concerned the classification of concave cutters under the
Harmonized Tariff Schedule of the United States (HTSUS). You have
also asked for the classification of knot cutters and root cutters
under the HTSUS, and have provided samples of the three handtools.
FACTS:
The handtools in question are concave cutters, knot cutters
and root cutters, which are cutting tools used for pruning dwarfed
miniature trees grown by the craft known as bonsai. They are used
to trim and shape the trees as they grow. The concave cutters are
used to remove branches flush to the trunk of a tree, leaving a
smooth cut that allows the bark to heal cleanly. The knot cutters
have rounded cutting edges and are used to provide a deep,
hollowed-out cut when removing branches. The root cutters cut
perpendicular to their handles, leaving a clean cut with a minimum
amount of tissue exposed to encourage proper healing.
In NY 886758, the Area Director of Customs of the New York
Seaport determined that the concave cutters were classifiable under
subheading 8203.20.60, HTSUS, which provides for pliers (including
cutting pliers), pincers, tweezers and similar tools. You contend
that the concave cutters, as well as, the knot cutters and root
cutters, are solely used as cutting tools for miniature trees, and - 2 -
therefore, should be classifiable under subheading 8201.90.60,
HTSUS, which provides for other handtools of a kind used in
agriculture, horticulture or forestry.
ISSUE:
Whether the concave cutters, knot cutters and root cutters are
classifiable as agricultural handtools under subheading 8201.90.60,
HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and any
relative section or chapter notes and, provided such headings or
notes do not otherwise require, according to the [remaining GRI's,
applied in descending order]."
The headings at issue are as follows:
8201 Handtools of the following kinds and base
metal parts thereof: . . . scythes, sickles,
hay knives, hedge shears, timber wedges and
other tools of a kind used in agriculture,
horticulture or forestry
* * * * * * * * * * * * *
8203 Files, rasps, pliers (including cutting
pliers), pincers, tweezers, metal cutting
shears, pipe-cutters, bolt cutters,
perforating punches and similar handtools,
and base metal parts thereof
The cutters in question are described by both heading 8201 and
8203, HTSUS, as they are handtools of a kind used in agriculture
or horticulture, as well as, cutting pliers or pincers. Because
the tools are prima facie classifiable under two or more headings,
they cannot be classified according to GRI 1. GRI 2 is also
inapplicable because it applies to unfinished or unassembled
articles. Therefore, it is necessary to resort to GRI 3.
GRI 3(a) states that when "goods are, prima facie,
classifiable under two or more headings, classification shall be
effected as follows: The heading which provides the most specific
description shall be preferred to headings providing a more general
description [emphasis in original]." While heading 8201, HTSUS,
describes agricultural handtools, heading 8203, HTSUS, describes
a particular type of agricultural handtool--cutting pliers and
pincers. Therefore, it is our opinion that heading 8203, HTSUS, - 3 -
provides a more specific description of the handtools in question.
Accordingly, the concave cutters, knot cutters and root cutters are
classifiable under subheading 8203.20.60, HTSUS.
HOLDING:
The concave cutters, knot cutters and root cutters are
classifiable under subheading 8203.20.60, HTSUS, which provides for
pliers (including cutting pliers) and pincers. The corresponding
rate of duty for articles of this subheading is 12 cents per dozen
plus 5.5% ad valorem.
NY 886758, dated June 10, 1993, is affirmed.
Sincerely,
John Durant, Director
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