Silverplated Pizza Cutter; Revocation of NY 833494

HQ 951881 June 26, 1992 CLA-2 CO:R:C:M 951881 EJD CATEGORY: Classification TARIFF NO.: 8205.51.30 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: Silverplated Pizza Cutter; Revocation of NY 833494 Dear Mr. Liberati: In New York Ruling Letter (NY) 833494, dated December 13, 1988, you were advised, on behalf of Leeber Limited, that a silverplated pizza cutter was classifiable in subheading 8214.90.90, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of cutlery. The applicable rate of duty for this provision is 2 cents each plus 4.6 percent ad valorem. In Headquarters Ruling Letter (HQ) 951605, dated June 1, 1992, copy enclosed, Customs ruled that pastry/pizza cutters are properly classifiable as "[h]andtools (including glass cutters)...[o]ther handtools...household tools...of iron or steel...[o]ther (including parts)...." under subheading 8205.51.30, HTSUS, with duty at the rate of 5.3 percent ad valorem. For the reasons stated in HQ 951605, it is now our position that the silverplated pizza cutter which was the subject of NY 833494 is properly classifiable under subheading 8205.51.30, HTSUS. This notice to you should be considered a revocation of NY 833494. This revocation is issued under section 177.9(d), Customs Regulations [19 CFR 177.9(d)]. It is not to be applied retroactively to NY 833494[19 CFR 177.9(d)(2)], and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, the above cited ruling will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to them. If such a situation arises, you may, at your discretion notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. Sincerely, John Durant, Director Commercial Rulings Division