CLA-2 RR:TC:MM 959720 JRS
Ms. Kelly Spivey
Southern Overseas
P.O. Box 19130
Charlotte, NC 28219
RE: Reconsideration of New York Preclassification Ruling (PC)
866519; "cut-off saws;" subheading 8467.89.50; GRI 6
Dear Ms. Spivey:
This is in response to your letter dated August 29, 1996,
requesting reconsideration of New York Preclassification Ruling
(PC) 866519, issued by the National Import Specialist Division
and circulated in October, 1991, on behalf of your client,
Husqvarna Forest & Garden Co., concerning the classification
under the Harmonized Tariff Schedule of the United States (HTSUS)
of "cut-off saws."
FACTS:
PC 866519 covered 133 items, such as lawnmower parts and
power tools. Among the power tools classified were "cut-off
saws," model numbers 268K-12, 268K-14, K185-12 and K185-14. All
four models of "cut-off saws" were classified in subheading
8467.89.1000, HTSUS, which provides for tools for working in the
hand, pneumatic or with self-contained nonelectric motor, and
parts thereof: other tools: other: suitable for metal working.
You have asked that we reconsider this ruling and re-classify the "cut-off saws." You assert that the more
appropriate provision for the "cut-off saws" is subheading
8467.89.5090, HTSUS, because these saws are not only suitable for
cutting metal, but also for cutting concrete, stone and asphalt.
Your contention is that within heading 8467, subheading
8467.89.50, HTSUS, better describes the "cut-off saws" than
subheading 8467.89.10, HTSUS.
Submitted with your request is the importer's color
brochure, entitled "Power cutters with guts" for models 268K and
272K, which contains pictures of model 268K in its various
operations as well as descriptive information. Because models
K185-12 and K185-14 are no longer produced, you do not request
that the classification of these models be reconsidered.
ISSUE:
Whether the "cut-off saws" are properly classifiable in
subheading 8467.89.50, HTSUS., as tools for working in the hand,
pneumatic, hydraulic or with self-contained nonelectric motor,
and parts thereof: other tools: other: other.
LAW AND ANALYSIS:
The provisions under consideration are as follows:
8467 Tools for working in the hand, pneumatic,
hydraulic or with self-contained nonelectric
motor, and parts thereof:
8467.89 Other:
8467.89.10 Suitable for metal
working...2.7 percent ad valorem
8467.89.50 Other...................................1.5 percent ad valorem
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRI's). 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. GRI 6 states,
in relevant part that, 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, by appropriate substitution of terms, to
GRIs 1 through 5, on the understanding that only subheadings at
the same level are comparable.
GRI 6 is the legal authority for classifying the goods in
the subheadings of a heading by applying GRIs 1 through 5, with
appropriate substitution of terms. Under the authority of GRI 1,
applied at the subheading level by GRI 6, the "cut-off saws,"
models 268K-12 and 268K-14, are provided for as tools in heading
8467.
The subheadings at issue, however, differentiate between
other tools that are suitable for metal working, and tools that
are suitable for cutting through other materials. Applying GRI 1
at the subheading level through GRI 6, the dispositive issue is
what constitutes a "cut-off saw" that is capable of cutting metal
as well as other materials, such as concrete, stone and asphalt.
As evident from the descriptive pictorial brochure submitted, the
"cut-off saws" (model 268K) perform many functions, including
cutting metal, concrete, stone, and asphalt. We agree with your
assessment that within heading 8467 the classification of the
"cut-off saws" in subheading 8467.89.10, HTSUS, does not provide
as accurate a description of the articles. We are of the opinion
that the instant "cut-off saws" are properly described within the
provision for "tools for working in the hand, pneumatic,
hydraulic or with self-contained nonelectric motor, and parts
thereof: other tools: other: other" of subheading 8467.89.50,
HTSUS.
HOLDING:
The "cut-off saws," models 268K-12 and 268K-14, are properly
classifiable in subheading 8467.89.50, HTSUS, as "tools for
working in the hand, pneumatic, hydraulic or with self-contained
nonelectric motor, and parts thereof: other tools: other: other."
The applicable general column one duty rate is 1.5 percent ad
valorem. Accordingly, PC 866519 is modified.
Sincerely,
John Durant, Director
Trade Classification Appeals
Division