Concave cutter, knot cutter, root cutter; bonsai tools; NY 886758 affirmed; heading 8201; EN 82.01; EN 82.03; GRI 3(a)

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