CLA-2 CO:R:C:G 086308 TLS
TARIFF NOS.: 9603.90.80; 8207.90.60
Mr. Bob Lineberger
Vermont American Tool Company
P.O. Box 340
Lincolnton, North Carolina 28093-0340
RE: Brushes; plug cutters; countersinks
Dear Mr. Lineberger:
Your letter of November 7, 1989 requested that we review
pre-entry ruling PC 844218 received from our Wilmington, North
Carolina office on the proper tariff classification of various
brushes, plug cutters, and countersinks under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The articles at issue include various plug cutters, brushes,
and countersinks. The brushes include two curved handle brushes,
a shoe handle brush, and a block brush. All of the brushes have
wire bristles lined up in either three or four rows. The handles
are made of hardwood and are designed to be hand-held. Each
brush is marketed to be used for all wire brushing applications.
The plug cutters include a 1/4" plug cutter, a 3/8" plug
cutter, a 1/2" plug cutter, and a 5/8" plug cutter. All of them
have 1/4" shanks and are made of hard steel alloy. Other than
the differences in size, the plug cutters are virtually identical
in shape and composition. They are used in woodworking to fill
counter-bored holes.
The countersinks range in size from 1/4" in diameter to
3/4". Each is made of steel. They are stated to be designed to
bore holes in soft metal and wood. One particular countersink
has an adjustable blade which adjusts to the depth desired for
the hole.
ISSUES:
Under which HTSUSA subheading are the articles properly
classifiable.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern
classification of articles under HTSUSA. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. Heading 9603
covers brushes generally. Specifically, subheading 9603.50.00
covers brushes that are parts of machines, appliances, or
vehicles. The brushes at issue are not used as parts of any
machine, appliance, or vehicle. They are hand-held brushes that
cannot be used with any machinery or apparatus. They also are
not specifically provided for anywhere under 9603. Therefore,
the brushes are properly classifiable under HTSUSA subheading
9603.90.80 as other brushes not covered elsewhere under heading
9603, rather than under 9603.50.00, as advised by our Wilmington
office.
The plug cutters and countersinks are covered generally
under heading 8207 as interchangeable tools for handtools,
whether or not power-operated. Neither the plug cutters nor the
countersinks contain any chromium, molybdenum, or tungsten within
their respective chemical compositions. In fact, these tools are
composed primarily of iron and manganese by weight. Other
chemicals included are carbon, silicon, phosphorus, sulfur, and
lead. These articles are made for use with power-operated
handtools. Although the catalogue sheet states that the
countersinks can cut through soft metal, it is unlikely that they
would have such use and are, in fact, not suitable for cutting
metal. None of them have alloy cutting parts and their practical
use appears to be for cutting wood. Thus, they are not
classifiable under subheading 8207.90.30 as advised by our
Wilmington office, but under 8207.90.60 as other interchangeable
tools for handtools, whether or not power operated.
HOLDING:
The brushes are classified under subheading 9603.90.80,
HTSUSA, as other brushes not specifically covered elsewhere under
heading 9603.
The plug cutters and countersinks are classified under
subheading 8207.90.60, HTSUSA, as interchangeable tools for
handtools.
This ruling reflects the current views of Customs. New York
pre-entry ruling PC 844218 is hereby modified pursuant to
19 C.F.R. 177.9(d)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division