The tariff classification of a cutter from Japan

NY H87327 February 13, 2002 CLA-2-82:RR:NC:1:118 H87327 CATEGORY: Classification TARIFF NO.: 8203.20.6030 Ms. Linda Otto Ormco Corporation 1332 S. Lone Hill Avenue Glendora, CA 91740 RE: The tariff classification of a cutter from Japan Dear Ms. Otto: In your letter dated January 24, 2002, you requested a tariff classification ruling. You have described your sample as a heavy-duty cutter with vinyl grips. It is approximately 8 ½” in length and is sold as an orthodontic instrument, intended to be used by orthodontists to cut facebows and heavy orthodontic archwire. The sample that you submitted with your request will be returned to you as requested. The applicable subheading for the cutter will be 8203.20.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other: other (except parts): pliers. The rate of duty will be 12¢/doz. + 5.5% ad valorem. We do not consider the cutter to be an instrument or appliance used in the dental sciences. While Explanatory Note II to Harmonized System heading 90.18 does include some tools and instruments used by dental mechanics, it does not include tools or other articles of general use. We see no characteristics about this heavy-duty wire cutter that make it clearly identifiable as being for dental mechanic use, nor do you state that there are any. The actual use of the articles in your imported shipments is not controlling since there are clearly non-dental uses for functionally identical tools. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division