Reconsideration of New York Ruling Letter 833497, silver plated brass nutcracker

HQ 084126 July 3, 1990 CLA-2 CO:R:C:G 084126 JMH CATEGORY: Classification TARIFF NO.: 8205.51.45 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: Reconsideration of New York Ruling Letter 833497, silver plated brass nutcracker Dear Mr. Liberati: This office has been asked to reconsider New York Ruling Letter 833497 ("NY 833497"), dated October 19, 1988. NY 833497 was issued to you on behalf of Leeber Limited of Wilmington, Delaware. The ruling concerned certain silver plated brass nutcrackers. FACTS: The articles in question are silver plated brass nutcrackers imported from Taiwan. The nutcrackers were classified in NY 833497 under subheading 7418.10.10, Harmonized Tariff Schedule of the United States Annotated ("HTSUSA"), as "Table, kitchen or other household articles and parts thereof, of copper...Coated or plated with precious metals..." We have been asked to consider whether the nutcrackers were improperly classified and whether the appropriate classification is within subheading 8205.51.45, HTSUSA, as "Handtools (including glass cutters) not elsewhere specified or included...Other handtools...Household tools, and parts thereof...Of copper..." ISSUE: Whether the silver plated brass nutcrackers are properly classified within subheading 7418.10.10, HTSUSA, as "Table, kitchen or other household articles and parts thereof, of copper...Coated or plated with precious metals...", or within -2- subheading 8205.51.45, HTSUSA, as "Handtools (including glass cutters) not elsewhere specified or included...Other handtools...Household tools, and parts thereof...Of copper..." LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." For a better understanding of the terms of a heading, the Explanatory Notes to the HTSUSA may be utilized. The Explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 82.05(E)(1) states that a number of household articles, including nutcrackers, are to be considered "handtools" and classified under heading 8205, HTSUSA. Explanatory Note 82.05(E)(1), Harmonized Commodity Description and Coding System ("HCDCS"), Vol. 3, p. 1107. Furthermore, Explanatory Note 74.18(b) states that the household articles of Chapter 82 should be excluded from classification under heading 7418. Explanatory Note 74.18(b), HCDCS, Vol. 3, p. 1052. Heading 8205 is within Chapter 82. Therefore, the nutcrackers are meant to be excluded from classification within heading 7418, HTSUSA. The appropriate classification of the silver plated brass nutcrackers is in subheading 8205.51.45. HOLDING: The silver plated brass nutcrackers, the subjects of NY 833482, are properly classified in subheading 8205.51.45, HTSUSA, as "Handtools (including glass cutters) not elsewhere specified or included...Other handtools...Household tools, and parts thereof...Of copper..." NY 833482 is revoked in accordance with Customs Regulation 177.9(d), 19 C.F.R. 177.9(d) (1989). Sincerely, John Durant, Director Commercial Rulings Division