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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 a number of fingers. According to the submitted literature, the "Power Cutter" is a multi-purpose cutter which allows the user to chop quite a few issues resembling: poultry parts, carpet, linoleum, screening sheet metal, plastic, rubber, wire, or silk. The packaging for the "[Wood Ranger Power Shears manual](https://urllink.me/helenkirkhope) Cutter" also signifies that it's ready to chop a penny in half, prune plants, and reduce an aluminum can. The merchandise was entered under subheading 8203.30.00, HTSUS, as steel reducing shears. The entry was liquidated beneath subheading 8213.00.90, HTSUS, as scissors and related shears. 8203.30.00: Files, rasps, [Wood Ranger Power Shears manual](https://wiki.dulovic.tech/index.php/PH-52_Hydraulic_Shear_-_Roper_Whitney) pliers (together with reducing pliers), tweezers, steel slicing shears, pipe cutters, bolt cutters, perforating punches and related handtools. Goods classifiable under this provision have a common, column one price of obligation of 4.2 p.c advert valorem.
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8213.00.90 Scissors, tailors' shears and comparable shears, and blades . 0.10 every plus 10 percent advert valorem. Is the "Power Cutter" classifiable as steel reducing shears or as other scissors underneath the HTSUS? Classification of merchandise under the HTSUS is in accordance with the general Rules of Interpretation (GRI's), taken in order. GRI 1 offers that classification shall be decided according 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 provide a commentary on the scope of every heading of the HTSUS and are usually indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed.Reg. The scissors labeled in this heading encompass two superimposed blades, sometimes serrated, articulated on a screw or pin close to the center. In general, the heading covers solely these scissors wherein each blade is fitted, at one end, with a finger ring.
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The blades may be in a single piece, consist of jointed reducing blades and handles. Customs has previously labeled multi-goal shears, able to chopping via metallic, plastic, cardboard, and so on., in NY 886243, dated June 13, 1993. In NY 886243, the world Director [buy Wood Ranger Power Shears](https://301.tv/marquiskeldie5) [Wood Ranger Power Shears USA](https://dreamplacesai.de/pearlineferrar) Power Shears USA of the new York Seaport decided that the multi-goal shears, having angled blades and large plastic ring handles, were classifiable under subheading 8213.00.90, HTSUS, which offers for different scissors and similar shears. The "Power Cutter" is just like the multi-objective shears which were labeled in NY 886243 as a result of both cutters have angled blades and enormous ring handles. We discover that the "Power Cutter" meets the description of scissors in EN 82.13, and is classifiable underneath subheading 8213.00.90, HTSUS, which gives for different scissors and comparable shears. The protestant argues that the "Power Cutter" is a utility instrument because it's used to chop sheet metal, plastic, carpet, flooring and other similar items. However, there isn't any HTSUS provision for "utility instruments".
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Because the "Power Cutter" can reduce steel, the protestant believes that it is more than a scissor and should be categorised below subheading 8203.30.00, HTSUS, as metal slicing shears. Heading 8203, HTSUS, provides for plier-sort of shears used for chopping steel. The "Power Cutter" is just not a plier-sort of shears and is capable of reducing extra than simply metal. It is also capable of reducing quite a few issues resembling: poultry elements, carpet, linoleum, plastic, rubber, wire, silk. Because the "Power Cutter" meets the outline of scissors and doesn't minimize only metallic, we find that it isn't the kind of shears coated underneath heading 8203, HTSUS. The protest is DENIED. Any reliquidation of the entry in accordance with the choice have to be achieved prior 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 decision obtainable to Customs personnel through the Customs Rulings Module in ACS and the general public through the Diskette Subscription Service, Lexis, Freedom of data Act and other public access channels.
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