CLA-2 CO:R:C:G 085568 JMH
TARIFF NO.S: 8466.10.0070; 8466.93.7000
Linda J. Pirrami
C.J. Tower Inc.
128 Dearborn Street
Buffalo, New York 14207-3198
RE: Boring and Facing Head Sets
Dear Ms. Pirrami:
Your August 21, 1989, letter requesting a reconsideration of
NY Ruling 842710 has been referred to this office for a reply.
FACTS:
The merchandise in question are boring and facing head sets
to be imported from Czechoslovakia. The sets include a boring
and facing head, boring bars, boring bar holders, extension
holders, reinforcing rings, reducing sleeves and tool bits. The
set is put together and attached to a boring-milling machine,
enabling the machine to perform numerous boring functions for use
by the metalworking industry.
The importer describes the attachment as follows:
The shank is mounted to the machine spindle. The
Boring and Facing Head is attached to the shank. The
holder is then fitted into the Boring and Facing Head.
The toolbit or boring bar is inserted in the bottom of
the holder. The toolbit is your working tool.
It is agreed that the items imported together should be
classified as sets and that the essential character of the sets
is imparted by the boring and facing head. The goods were
originally classified as "tool holders" within subheading
8466.10.00, Harmonized Tariff Schedule of the United States
(HTSUSA). The importer contests this description of the goods.
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ISSUE:
Whether the boring and facing head is a "tool holder" within
heading 8466.10.00, Harmonized Tariff Schedule of the United
States (HTSUSA).
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1
provides that goods shall be classified according to the headings
and any relevant section and chapter notes. The proper heading
in this instance is 8466, HTSUSA. GRI 6 states:
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, mutatis mutandis, to the above
rules...the relative section, chapter and subchapter
notes also apply...
Since the GRI's for headings apply equally to subheadings, when
two or more subheadings are applicable, the most specific
description "shall be preferred." GRI 3(a), HTSUSA (emphasis
added).
The competing subheadings are 8466.10.00 and 8466.93.70,
HTSUSA. The subheadings describe:
8466 Parts and accessories suitable for use solely
or principally with the machines of headings
8456 to 8465, including work or tool holders,
self-opening dieheads, dividing heads and
other special attachments for machine tools;
tool holders for any type of tool for working
in the hand...
8466.10.0070 Tool holders and self-opening
dieheads...Other
8466.93.7000 For machines of heading 8456 to
8461...Other
The key to determining which subheading applies is found in
the definitions of the terms "accessory" and "tool holder"
within the Explanatory Notes to the HTSUSA. The Explanatory
Notes are not dispositive, but should be looked to when
determining the proper interpretation of the HTSUSA. 54 Fed.
Reg. 35127, 35128 (August 23, 1989).
Explanatory Note 84.66 defines "accessories" as "subsidiary
devices used in connection with machine-tools..." (emphasis
-3-
added) Harmonized Commodity Description and Coding System,
Explanatory Notes, Vol. 3, p. 1288. The note continues by
stating tool holders "hold, guide or operate the working tool"
and "...are of very varied types..."
It is the opinion of this office that the boring and facing
head is a tool holder for classification purposes. The head is
not a subsidiary device, but an essential piece of the machinery,
which allows the working tool to operate. Although the head may
not directly hold the working tool, it is the ultimate guide and
holder for that tool.
The boring and facing head is a part of "machines of heading
8456 to 8461" since the boring-milling machine is classified
within heading 8459, HTSUSA. However, the GRI's require that
the most specific subheading be used. The boring and facing head
acts as a special tool holder, one of many varieties. Therefore,
the boring head is classifiable within subheading 8466.10.00,
HTSUSA.
HOLDING:
The boring and facing head set was properly classified
within subheading 8466.10.00, HTSUSA, as a "tool holder." The
rate of duty is 4.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division