The tariff classification of a paper cutter from Japan

NY H84946 August 30, 2001 CLA-2-84:RR:NC:1:103 H84946 CATEGORY: Classification TARIFF NO.: 8441.10.0000 Mr. Michael A. Capuzzi, Esq. 2401 Harnish Drive, Suite 104 Algonquin, IL 60102 RE: The tariff classification of a paper cutter from Japan Dear Mr. Capuzzi: In your letter dated July 27, 2001 on behalf of General Binding Corporation you requested a tariff classification ruling. With your inquiry you submitted descriptive literature and a sample of the GBC Quartet® brand model 1500 stack cutter. The model 1500 is a manually operated desk top cutter capable of cutting up to 150 sheets of paper at one time. It basically consists of a steel base, a U-shaped handle, and a clamping bar and cutting blade which are located within a steel housing. The base is marked with a series of grid lines to aid in positioning the paper stack, and also contains a movable paper guide to keep the stack of paper properly positioned and squared. In addition to the clamping bar and blade, the housing contains a small battery operated light bulb which, when a button on the base is pressed, projects a line of light onto the paper stack to indicate where the cut will occur. To cut the stack of paper, a spring operated safety lock is initially pushed back. The handle can then be pulled down manually, causing the clamping bar to descend and compress the paper stack and then the cutting blade to cut through the paper. The model 1500 weighs approximately 30 pounds and can cut a stack of 20 pound bond paper ¾ of an inch in height. You contended that the Quartet® model 1500 cutter should be classified in subheading 8441.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for making up paper pulp, paper, or paperboard, including cutting machines of all kinds: cutting machines. In a recent ruling letter, file number HQ 964947 dated June 2, 2001, the Customs Service held that manually operated paper trimmers consisting of an arm and blade attached at one point to a base were not machines and were not classifiable in heading 8441. Unlike the paper trimmers of that ruling, whose cutting blade descended in an arc to cut the paper, the blade of the model 1500 is held between two grooved supports and descends vertically, in the manner of a guillotine. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that heading 8441 encompasses, among other types of paper cutting machines, “paper shears, ‘guillotines’”. While the ENs are not legally binding, they represent the official interpretation of the HTS. The Oxford English Dictionary, Second Edition, on Compact Disc, defines the term “guillotine” as, among other things, “A machine for cutting the edges of books, paper, straw, etc.” (emphasis added). Accordingly, the applicable subheading for the Quartet® model 1500 guillotine-type cutter will be 8441.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds: cutting machines. The rate of duty will be free. In accordance with your request, the sample model 1500 cutter is being returned to you. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division