CLA-2 CO:R:C:G 081638 MBR
Ms. Barbara O. Frennea
Manager-Mobile Division
W.R. Zanes & Co., of La., Inc.
P.O. Box 1006
Mobile, Alabama 36602
RE: Drill bits for powered and non-powered hand tools
Dear Ms. Frennea:
This ruling is in response to your letter of January 12, 1988,
on behalf of Roy G. Evans, Inc. (EVCO Evans), requesting the
classification of drill bits for powered and non-powered hand
tools, under the Tariff Schedules of the United States Annotated
(TSUS).
FACTS:
Two drill bits were submitted as samples. The two bits are
described in the following manner:
a) The bit marked P2 is a phillips insert used in both powered
and non-powered hand tools for driving sheet metal screws. It is
made from tool steel and measures one inch in length.
b) The bit marked 42P2 is a phillips power bit for use in powered
hand tools for driving fasteners and sheet metal screws. It is
made from tool steel and measures two inches in length.
ISSUE:
What is the classification of drill bits for both hand and
power operated hand tools under the Tariff Schedules of the
United States Annotated (TSUS) and the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Under the TSUS, this office has previously ruled that these
type of drill bits are classifiable in item 649.4700, TSUS.
Schedule 6, Part 3, Subpart E, Headnote 3 of the TSUS describes
the various interchangeable tools that qualify for classification
under the interchangeable tool provisions. Specifically, these
are tools which are designed to be fitted to hand tools or
machine tools and which cannot be used independently, and
include, but are not limited to, interchangeable tools for
pressing, stamping, drilling,, tapping, threading, boring,
broaching, milling, cutting, dressing, mortising, or screw-
driving...." Furthermore, the TSUS Explanatory Notes to
Schedule 6, Part 3, page 450, state:"The hand tools referred to
in the quoted language include not only the hand tools of this
subpart but also the power-driven hand tools provided for in
parts 4 and 5 of this schedule.
Under the Harmonized Tariff Schedule of the United States
(HTSUSA), the General Rules of Interpretation (GRIs) govern the
classification of goods. GRI 1 states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The instant merchandise clearly is classifiable under heading
8207, HTSUSA, which encompasses:
Interchangeable tools for hand tools, whether or not
power-operated, or for machine-tools (for example, for
pressing, stamping, punching, tapping, threading,
drilling, boring, broaching, milling, turning or
screw-driving)....
HOLDING:
Under the TSUS, the drill bits are classifiable under 649.4700,
TSUS, the provision for interchangeable tools for hand tools, not
suitable for cutting metal. The rate of duty is 6.2% ad
valorem.
Under the HTSUSA, the drill bits are classifiable under
subheading 8207.90.60, HTS, which provides for interchangeable
tools for hand tools, not suitable for cutting metal. The rate
of duty is 6.2% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division