Protest 3001-94-100381; Pliers, Locking; Wrenches; Associated Consumers v. United States

956820 September 17, 1994 CLA-2 CO:R:C:M 956820 DFC CATEGORY: Classification TARIFF NO.: 8204.12.00 District Director of Customs 1000 2nd AVE RM 2200 Seattle, WA 98104 RE: Protest 3001-94-100381; Pliers, Locking; Wrenches; Associated Consumers v. United States Dear District Director: This is in response to Protest 3001-94-100381, covering a shipment of locking pliers produced in Taiwan. FACTS: The merchandise involved is a locking plier. This product operates in a torquing manner, in a similar fashion to a wrench and not in the pincer action of pliers. The entry covering the locking pliers, identified as "Item No. 84387 10" Locking Plier," was liquidated on April 8, 1994, under subheading 8204.12.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated spanners and wrenches, and parts thereof, adjustable, and parts thereof. The protest was timely filed on June 3, 1994. The protestant claims that the locking pliers are properly classifiable under subheading 8203.20.60, HTSUS, which provides for pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof, other, other (except parts). ISSUE: Are the locking pliers classifiable as wrenches? LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "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 taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. The competing provisions are as follows: 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: * * * 8203.20 Pliers (including cutting pliers, pincers, tweezers and similar tools, and parts thereof: * * * Other: * * * 8203.20.60 Other (except parts) 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including top wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Hand-operated spanners and wrenches, and parts thereof: 8204.11.00 Nonadjustable, and parts thereof . . . * * * 8204.12.00 Adjustable, and parts thereof . . . Protestant claims that the locking pliers have been classified by Customs as pliers for the past 16 years. Further, if the locking pliers are wrenches, protestant asks why people call them pliers or vise grip pliers? No evidence or arguments in support of protestant's contention were presented. In the case of Associated Consumers v. United States, 5 CIT 148 (1983), the court addressed the classification of merchandise invoiced as "Vise Grips" under the Tariff Schedules of the United States (TSUS), the predecessor tariff act of the HTSUS. We believe this case is relevant to a determination of the classification of the locking pliers in issue. The merchandise involved in that case appears to be the same as the locking pliers in issue. In Associated Consumers, plaintiff claimed that the "Vise Grips" were properly classifiable under item 648.85, TSUS, as pliers, nippers, and pincers, and hinged tools for holding and splicing wire and parts of the foregoing, other, or alternatively, under item 649.37, TSUS, as clamps However, Customs classified the merchandise under item 648.97, TSUS, as pipe tools (except cutters), wrenches, and parts thereof. The Court found that the identifying characteristic of a wrench" is its special ability to fixedly grasp an object and allow the user to exert a twisting or wrenching force." Further, "pliers are tools of a more generally manipulative nature, not specifically designed to exert a twisting force. They are usually described as pincers, whose grasp is dependent upon hand pressure, and whose jaws are adapted to handling small objects and bending or shaping wire." The Court in arriving at its decision to classify the "Vise Grips" as wrenches under item 648.97, TSUS, described the function of the "Vise Grip" as follows: The imported tool does [sic] two handles. But the presence of two handles is not inconsistent with classification as wrenches, United States v. Ritter Carlton Co., supra. The most significant fact in evidence is that the tool is designed to lock its jaws in position in order to maximize wrenching power. An adjustment screw on one handle allows the jaws to be closed to the approximate size of an object, and the complex levering action of the other handle locks the jaws into the object with great pressure. This dominant feature allows the user to concentrate muscular force completely on a wrenching movement. Congress has indicated that earlier rulings must not be disregarded in applying the Harmonized Code. The conference report to the Omnibus Trade Bill states that on a case by case basis prior decisions should be considered instructive in interpreting the HTSUS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. H.Rep No.576, 100 Cong., 2d Sess. 548 (1988) at 550 It is our view that the cited Court case controls the classification of the "Vise Grips" or locking pliers noting that provisions for pliers and wrenches under the TSUS have not been significantly changed in the HTSUS. HOLDING: The "Vise Grips" or locking pliers are dutiable at the rate of 9% ad valorem under subheading 8204.12.00, HTSUS. The protest should be denied. In accordance with Section 3A(11)(b) of Customs Directive 099 3550, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division