Irwin Locking Pliers Classifiable as Pliers or Vises, Not Wrenches, CIT Says
Hand tools imported by Irwin Industrial Tools are classifiable in the tariff schedule as either pliers or vises, not wrenches, the Court of International Trade said in an opinion issued April 12 (here). Ruling against CBP’s classification, the court held that the hand tools lack the qualities of a wrench even though they may be used to perform the task of a wrench. Instead, a physical examination showed that they are most similar to pliers and vises, CIT said, leaving it up to Irwin to argue which one.
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Irwin had imported four models of hand tools in 2012 and 2013: “large jaw locking pliers,” “curved jaw locking pliers,” “long nose locking pliers with wire cutter,” and “curved jaw locking pliers with wire cutter.” CBP had liquidated all of the entries in subheading 8204.12.00, which covers “hand-operated spanners and wrenches …; socket wrenches …; base metal parts thereof; hand-operated spanners and wrenches …; adjustable, and parts thereof,” dutiable at 9 percent.
Irwin argued the “locking pliers” should instead be classifiable as pliers of subheading 8203.20.60, dutiable at 12 cents per dozen plus 5.5 percent. Alternatively, it argued for classification in subheading 8205.70.0060 as vises, dutiable at 5 percent.
CIT first set definitions of each type of hand tool. “The term ‘wrench,’” it said, “refers to a hand tool composed of a head with jaws or sockets having surfaces adapted to snugly or exactly fit and engage the head of a fastener (such as a bolt-head or nut) and a frame with a singular handle with which to leverage hand pressure to turn the fastener without damaging the fastener’s head.”
Pliers, on the other hand, are a “versatile hand tool with two handles and two jaws that are flat or serrated and are on a pivot, which must be squeezed together to enable the tool to grasp an object,” CIT said. “The term ‘vises, claims and the like’ refers to tools with a frame and two opposing jaws, at least one of which is adjustable, which are tightened together with a screw, lever, or thumbnut, to press firmly on an object and thereby hold the object securely in place while the user is working,” CIT said.
The government argued that the hand tools should be classified as wrenches because they are designed for wrenching. It cited a recent court ruling wherein the U.S. Court of Appeals for the Federal Circuit held use is a consideration when classifying a product as in a tariff provision that identifies products by name (see 14080420). CIT said the government was misinterpreting the decision by the appeals court. “A tariff provision is not one controlled by use … simply because the definition of the covered article may reference the article’s use.” The Federal Circuit “faulted the Court of International Trade for failing to consider whether the tariff provision for ‘wood screws’ suggested either a provision controlled by use or one where use was of paramount importance. Here, there is no indication in the tariff provision that “wrenches” is “controlled by use.”
The hand tools do not have the qualities of a wrench, CIT said. They don’t have “a head with jaws having surfaces adapted to snugly or exactly fit and engage the head of a fastener (such as a bolt-head or nut),” nor do they have “a singular handle with which to exert pressure to turn a fastener without damaging the fastener’s head.” A physical inspection of the tools indicates they may be classifiable as pliers or vises, CIT said. However, the only motion up for consideration by the court was the government’s arguing classification as wrenches. Irwin may file a motion for judgment on classification as pliers or vises should it “wish to do so,” CIT said.
(Irwin Industrial Tool Company v. U.S., Slip Op. 17-41, dated 04/12/17, Judge Kelly)
(Attorneys: Frances Hadfield of Crowell & Moring for plaintiff Irwin Industrial Tool Company; Guy Eddon for defendant U.S. government)