CLA-2 CO:R:C:M 951928 LTO
Mr. Eugene Lurye
New World Products Company
1040 West Fullerton Avenue
P.O. Box 499
Addison, Illinois 60101
RE: Carbide Replacement Inserts; EN 82.09
Dear Mr. Lurye:
This is in response to your letter of April 29, 1992, to the
District Director of Customs, Chicago, Illinois, requesting the
classification of carbide replacement inserts under the
Harmonized Tariff Schedule of the United States (HTSUS). Your
request for country of origin marking requirements has been
referred to the Value and Marking Branch at Headquarters for a
separate response.
FACTS:
The articles in question are cemented tungsten carbide
replacement inserts containing a cobalt binder. The inserts are
screwed or welded on to tools and are used to cut, form or shape
the product which is being manufactured.
You have submitted sample inserts which are housed in a
compartmentalized plastic container measuring approximately 1/2
inch. Each container holds equilateral triangle shaped inserts.
Illustrative literature describes numerous inserts of different
shapes and designs (for example, square, diamond, round). All of
the inserts are imported unmounted.
ISSUE:
Whether the carbide replacement inserts are classifiable
under Heading 8209, HTSUS, which describes unmounted plates,
sticks, tips and the like for tools of sintered metal carbides or
cermets.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ." Heading 8209,
HTSUS, provides for "[p]lates, sticks, tips and the like for
tools, unmounted, of sintered metal carbides or cermets."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, they provide a commentary on the scope
of each heading of the Harmonized System, and are generally
indicative of proper interpretation of these headings. EN 82.09,
pg. 1111, states that "[t]he products of this heading are usually
in the form of plates, sticks, rods, pellets, rings, etc., and
are characterised by great hardness, even when hot, and great
rigidity." Further, "[i]n view of their special properties these
plates, tips, etc., are welded, brazed or clamped on to lathe
tools, milling tools, drills, dies, or other high-speed cutting
tools used for working metals or other hard materials." EN
82.09, pg. 1112.
The articles in question are described as cemented tungsten
carbide replacement inserts containing a cobalt binder. They are
screwed or welded on to tools and are used to cut, form or shape
the product which is being manufactured. As such, they are
described by the terms of Heading 8209, HTSUS, and by EN 82.09,
and are classifiable under subheading 8209.00.00, HTSUS.
HOLDING:
The Carbide Replacement Inserts are classifiable under
subheading 8209.00.00, HTSUS, which provides for "[p]lates,
sticks, tips and the like for tools, unmounted, of sintered metal
carbides or cermets." The corresponding rate of duty for
articles of this subheading imported from Russia (Column 2) is
60% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division