HQ 088300
MARCH 6 1991
CLA-2:CO:R:C:G 088300 JAS
Suzanne L. Natter
Alvord Systems, Inc.
P.O. Box 489
Clairton, Pa. 15025
RE: Industrial Saw Blades, Cold Rolled Carbon Steel; Polished
Steel Strips Cut-to-Length, Unsharpened, Toothless, Used in
Quartz Crystal Saws; Machine Tool Parts and Accessories
Dear Ms. Natter:
Your letter of November 1, 1990, to the Area Director of
Customs, New York Seaport, on the issue of saw blades from South
Korea, has been referred to Headquarters for reply. Our ruling
follows.
FACTS:
The articles in issue are of cold rolled 1095 carbon steel.
They are cut-to-length, typically 16 1/4 and 20 1/4 inches, 1/4
or 5/16 inch wide, and 0.2mm thick. Submitted literature
indicates that up to 250 of these blades comprise a blade pack or
blade head used with the Shure-Cut model 20 quartz crystal saw.
Saws of this type are commonly used to cut such materials as
quartz, silicon, glass and ceramics, among others. The
literature states, in pertinent part, that the model 20 utilizes
a recirculating free abrasive liquid to wafer or cut various
types of materials. The abrasive liquid usually consists of a
silicon carbide and a suspension oil. The liquid is brought to
the work piece by a reciprocating horizontal blade head. The
liquid is mechanically distributed over the blades which are
brought into contact with the work piece. The literature
concludes by stating "cutting is accomplished by the back and
forth motion of the abrasive liquid and not the blades."
In a ruling to your company, dated October 25, 1990
(856755), our New York office held that the saw blades in issue
were classifiable under the provision for parts and accessories
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for machine [tools] of heading 8464, in subheading 8466.91.5000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The rate of duty is 4.7 percent ad valorem. You state
that the cutting or wafering action is in fact accomplished by
the back-and-forth motion of the blades to the work piece and not
by the abrasive liquid. You suggest that the provision for
knives and cutting blades, for machines or for mechanical
appliances, and base metal parts thereof, in subheading
8208.90.6000, HTSUSA, represents the correct classification. The
rate of duty is 3.7 percent ad valorem.
ISSUE:
Whether the articles in issue are cutting blades of heading
8208.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) 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.
With certain exceptions not relevant here, chapter 82
covers only articles with a blade, working edge, working surface
or other working part of (a) base metal, (b) metal carbides or
cermets, (c) precious or semiprecious stones, or (d) abrasive
materials on a support of base metal, provided that the articles
have cutting teeth, flutes, grooves or the like, of base metal,
which retain their identity and function after the application of
the abrasive. Chapter 82, Note 1, HTSUSA. In addition, parts of
base metal of the articles of chapter 82 are to be classified
with the articles of which they are parts. Chapter 82, Note 2,
HTSUSA.
Notes 1(a) and 1(d) are the ones that possibly apply. Note
1(a) is believed to be inapplicable because there is every
indication that the abrasive liquid does the actual cutting and
that the blades only apply the liquid to the work piece. There
is no evidence that the blades perform any cutting function at
all. Note 1(d) does not apply because the blades in issue are
not "supports" for the abrasive material, which is said to be
recirculating, nor do they have cutting teeth, flutes or grooves,
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as the note requires. Finally, the blades do not qualify under
note 2 because there is no article otherwise classifiable in
chapter 82 of which they are parts.
HOLDING:
The cold rolled carbon steel blades in issue are not
provided for in heading 8208. Because there is evidence that
they are suitable for use solely or principally with machines of
heading 8464, they are provided for in heading 8466. Actual
classification is in subheading 8466.91.5000, HTSUSA. The rate
of duty is 4.7 percent ad valorem.
EFFECT ON OTHER RULINGS:
New York ruling 856755, dated October 25, 1990, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division