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HQ 951324

JUNE 15, 1992

CLA-2:CO:R:C:M 951324 JAS


TARIFF NO.: 8205.59.10

District Director of Customs
P.O. Box 37260
Milwaukee, WI 53110

RE: Flaring Tool; Flaring Bar and Yoke; Hand Tool; Household Tool; Pipe Tool; Tool for Flexible Metal and Plastic Tubes; Subheading 8205.51.30, HTSUS; PRD 3701-91-100036

Dear Sir:

This is our decision on Application for Further Review of Protest No. 3701-91-100036, dated July 3, 1991. It was filed on behalf of Hempe Manufacturing Co. Inc., in connection with your action in liquidating an entry of flaring tool yoke assemblies from Taiwan.


The merchandise under protest is a flaring tool yoke assembly. Tools of this type are hand operated and used to expand or flare the ends of light gauge aluminum or copper tubing to make tight fitting joints. The tool consists of two components, a flaring bar and a yoke, packaged together. The flaring bar measures 8 in. x 2 1/2 in. x 1/2 in. and secures in place tubing of various diameters. The yoke measures 6 in. x 4 in. x 1 in. and incorporates a screw-like rotating shaft with enlarged head that is inserted into the tube end to make the flare.

Your office liquidated the protested entry under the provision for pipe tools and parts thereof, of iron or steel, in subheading 8205.59.10, Harmonized Tariff Schedule of the United States (HTSUS). The liquidation was based on a prior HTS ruling on similar merchandise. The protestant maintains that the provision for other household tools of iron or steel, in subheading 8205.51.30, HTSUS, represents the correct - 2 -
classification. He claims the tool cannot be used on heavy gauge pipe, presumably because pipe ends cannot be worked by tools of this type, but is designed for working the ends of small metal or plastic tubes - typically used with refrigerators and washing machines - without bending them. In addition, the protestant maintains that the tool is sold in hardware and similar retail stores for do-it-yourself home projects.


Whether the flaring tool yoke assembly is a household tool for tariff purposes; whether it is provided for as a pipe tool.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in 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 the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 6 states in part that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, by appropriate substitution of terms, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. For the purposes of Rule 6, the relative section, chapter and subchapter notes also apply, unless the context requires otherwise.

The parties agree that the flaring tool yoke assembly is a hand tool of heading 8205. However, there is no comparable subheading at the same level with 8205.59.10, pipe tools and parts thereof. The appropriate comparison is between subheading 8205.51, Household tools, and parts thereof, and subheading 8205.59, Other [tools].

Pursuant to Rule 6, classification at subheading levels within the same heading is governed, with appropriate substitution of terms, by Rules 1 through 5. Therefore, we must apply GRI 1 to determine whether the provision for household tools, in subheading 8205.51 even applies.

We have considered protestant's arguments in support of the subheading 8205.51 claim. We agree that tools of this type are used in household applications as claimed; however, they are not limited to such uses. These tools are also used in automotive repair applications, in offices, shops, or other industrial - 3 -
settings. They are used in any application where flexible metal tubing is required. Protestant has not established that the flaring tool in issue belongs to a class or kind of tools principally used as a household article. This eliminates subheading 8205.51 from consideration.


Under GRI 1, applied at the subheading level by GRI 6, the flaring tool yoke assembly is provided for in subheading 8205.59. It is classifiable in subheading 8205.59.10, as liquidated.

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant, through his representative, as part of the notice of action on the protest.


John Durant, Director
Commercial Rulings Division

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