Protest 14011998100096

HQ 962430 November 16, 1999 CLA2 RR:CR:GC 962430 JGB CATEGORY: Classification TARIFF NO.: 8205.51.3030 Port Director U.S. Customs Service Port of Norfolk 200 Granby Street Norfolk, VA 23510 RE: Protest 14011998100096 Dear Director: This is a decision on Protest 14011998100096 against your decision in the classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS). The entry was liquidated on July 31, 1998, and the protest timely filed on October 21, 1998. Our decision follows: FACTS: The merchandise at issue in this protest is described as replacement parts for “Bratmax”, a vegetable slicer. The “Bratmax” has been described as a hand-held plastic kitchenware article 9½ inches long by 4½ inches wide with an adjustable stainless steel blade to slice thick or thin pieces of vegetables. It is stated to be used for cucumbers, onions, cabbage and the like. Included in the entry were the hash brown grater, the 10 mm insert, and the vegetable slicer set. You classified these articles in subheading 8205.51.3030, HTSUS, the provision for “Handtools...not elsewhere specified or included;...base metal parts thereof: Other handtools...and parts thereof: Household tools, and parts thereof: Other” dutiable at 4 percent ad valorem (1998). The protestant claims classification in subheading 3924.10.5000, HTSUS, the provision for “Tableware, kitchenware, other household articles and toilet articles, of plastics; Tableware and kitchenware: Other” dutiable at 3.4 percent ad valorem (1998). ISSUE: Whether the Bratmax parts are classified within heading 8205 HTSUS, the provision for handtools, not elsewhere specified or included and base metal parts thereof or within heading 3924, as other household articles of plastics. LAW AND ANALYSIS: The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. Heading 3924, HTSUS, provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics.” Heading 8205, HTSUS, provides for “Handtools ...not elsewhere specified or included;...base metal parts thereof.” Note 1 to chapter 82 states in pertinent part that “this chapter covers only articles with a blade, working edge, working surface or other working part of: (a) base metal;....” Inasmuch as the merchandise under consideration herein is a handtool that has a blade or grinder of metal, it would be classified in heading 8205, HTSUS, according to GRI 1. Because this provision completely describes the entire article, it is not necessary to consider the potential applicability of heading 3924, HTSUS. If the article were wholly of plastic and therefore lacked a metal blade or working surface, it would not qualify for heading 8205, and might qualify for heading 3924. The merchandise is classified in subheading 8205.51.3030, HTSUS, the provision for “Handtools...not elsewhere specified or included;...base metal parts thereof: Other handtools...and parts thereof: Household tools, and parts thereof: Other.” HOLDING: The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division