OT:RR:CTF:CPM H284143 RGR
William Baldwin
Cassidy Levy Kent (USA) LLP
2000 Pennsylvania Avenue NW, Suite 3000
Washington, DC 20006
RE: Request for classification of diamond circular saw blades
Dear Mr. Baldwin:
This is in response to your request, January 11, 2017 on behalf of Husqvarna Construction Products North America, Inc. (“Husqvarna”), for a binding ruling as to the classification of diamond circular saw blades under the Harmonized Tariff Schedule of the United States (“HTSUS”). Your request was received by the National Commodity Specialist Division of U.S. Customs and Border Protection (“CBP”) and was forwarded to our office for review. We apologize for the delay in responding.
Our decision as to the proper classification of the subject merchandise under the HTSUS is set forth below. Descriptions of the subject merchandise are based on descriptions of the same included in your ruling request and upon our inspection of product samples, the latter of which are enclosed with this decision.
FACTS:
Your request pertains to five styles of diamond circular saw blades, which are designed to be used as power tool accessories for various circular saws. Each blade is comprised of a circular steel disc core with one of three types of diamond edges: continuous rim, semi-continuous rim, and segmented. The rims and segments are made up of a mixture of diamonds and metal powders. The core is a precision-made steel disc which may or may not have slots. The slots, also called gullets, provide faster cooling by allowing water or air to flow between the segments. The rims and segments are securely attached to the steel core by several different processes, including brazing, laser welding, or a diffusion bond.
Husqvarna’s product catalog for the subject merchandise states that “[d]iamond blades do not really ‘cut’ like a knife . . . they grind.” Individual diamond crystals are exposed on the outside edge and sides of the diamond segments or rim, and it is these exposed surface diamonds that do the grinding work. While the blade rotates on the shaft of the saw, the operator pushes the blade into material for grinding. The blade begins to “cut through” the material, while the material begins wearing away the blade. During this process, exposed surface diamonds groove into the material, grinding it into a fine powder. The continuous grinding and wearing process continues until the blade is worn out. The blades are used for cutting items such as asphalt, iron, concrete, etc. Husqvarna is considering importing these products from various countries, including but not limited to China and Thailand,
Husqvarna is seeking classification of five styles of diamond circular saw blades. You state that the steel core alone on all five styles is not capable of being used as a saw blade. For the finished article to function as a saw blade, the segments must be affixed to the core.
The Husqvarna FLX Trio Blades consist of three diamond saw blades. You state that when the blades are imported, they typically will be packaged together for retail sale as a three-blade set. On occasion, however, Husqvarna may import each blade separately. Accordingly, classification has been requested for each blade separately and for the three-blade set when imported as a set. The individual blades within the three-blade set are described as follows:
TSD-C Dri Disc (Husqvarna Product No. 543716376) is a continuous rim blade. The edge of the blade consists of a single, continuous segment which contains no gaps. The blade measures 4.5" in diameter and 0.060" in width. It is designed to cut articles like tile or natural stone.
TSD-T Dri Disc (Husqvarna Product No. 543716378) is a semi-continuous blade. It is stated that the edge of this blade consists of a single, continuous segment that does not contain any gaps when viewed from the blade’s face. The cutting edge of the blade contains “depressed areas along the segment which allows it to cut faster.” The blade measures 4.5" in diameter and 0.080" in width. It is used to cut articles like tile or natural stone.
TSD-S Dri Disc (Husqvarna Product No. 5427614090) is described as a segmented blade. The cutting edge consists of eight individual segments which are separated by slots or gullets in the steel core. The gullets allow for faster cutting. However, the blade does not cut as cleanly as the other two blades. The blade measures 4.5” in diameter and 0.080” in width and is used to cut articles such as tile or natural stone.
The Husqvarna Vari-Cut™ Tile Blade (Product No. 541761284) is described as a segmented blade. However, the gullets on the blade are so narrow that the product performs similarly to a continuous rim blade. The blade measures 10" in diameter and 0.60" in width and is used to cut articles such as tile or natural stone.
The Husqvarna Vari-Cut™ Blade (Product No. 541751360) is also described as a segmented blade. However, it has wider gullets than the Husqvarna Vari-Cut™ Tile Blade. The blade measures 16" in diameter and 0.140" in thickness. It is typically used to cut articles such as concrete and bricks.
The samples that you provided were sent to CBP’s Laboratories and Scientific Services (“LSSD”) for analysis. CBP Laboratory Report No. NY20171084 states the following:
The rims (brass-colored metal) of these saw blades contain diamonds agglomerated with metal. As the rim wears away, fresh diamonds are exposed. Only the diamonds on the rim are doing the cutting. When the rim is gone the saw blade is used up. This fact leads to two conclusions:
First, the steel blade core of these products is not designed to be used as a saw blade.
Second, the notches found in four of the five products do not function as saw teeth.
The samples have agglomerated abrasives. The sample with the continuous rim might reasonably be described as a “toothless disc fitted with an abrasive rim”. The other four samples with the notches might be described as being toothless discs with “a series of peripheral inserts of abrasive material”.
ISSUE:
Whether the subject diamond circular saw blades are classified in heading 6804, HTSUS, as “millstones, grindstones, grinding wheels and the like . . . for grinding . . . or cutting. . .of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials” or in heading 8202, HTSUS, as “blades for saws of all kinds. . .”
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989).
The following provisions of the HTSUS are under consideration:
6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials:
Other millstones, grindstones, grinding wheels and the like:
6804.21.00 Of agglomerated synthetic or natural diamond:
* * * *
8202 Handsaws, and metal parts thereof; blades for saws of all kinds (including slitting, slotting or toothless saw blades), and base metal parts thereof:
Circular saw blades (including slitting or slotting saw blades), and parts thereof:
8202.39.00 Other, including parts:
* * * *
Note 1(d) to Chapter 82 provides as follows:
Apart from blow torches and similar self-contained torches, portable forges, grinding wheels with frameworks, manicure or pedicure sets and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:
***
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.
* * * *
EN 82.02 provides as follows:
Saw blades may have integral teeth, or be fitted with inserted teeth or segments (such as some circular saws). The teeth may be wholly of base metal, or of base metal fitted or covered with metal carbides, diamond (black diamonds in particular) or, in some cases, with abrasive powders. In some saws the teeth may be replaced by diamonds or by elements of metal carbides set around the periphery of the disc.
Toothless discs fitted with abrasive rims (e.g., for cutting marble, quartz or glass) or with a series of peripheral inserts are, however, excluded, (see the Explanatory Note to heading 68.04).
* * * *
EN 68.04 provides as follows:
[C]ertain abrasive tools are excluded and fall in Chapter 82. The latter Chapter, however, covers only those tools with cutting teeth, flutes, grooves, etc., which retain their identity and function even after the application of the abrasive materials (i.e., tools which, unlike those of this heading, could be put to use even if the abrasive had not been applied). Saws with cutting teeth covered with abrasive therefore remain in heading 82.02. Similarly crown drills as used for cutting discs from sheets of glass, quartz, etc., are classified in this heading if the working edge is smooth apart from the abrasive coating, but in heading 82.07 if toothed (whether or not coated with abrasive).
* * * *
For classification in heading 8202, HTSUS, the merchandise must have cutting teeth which retain their function as cutting teeth even after the application of abrasive. The instant merchandise does not have cutting teeth. The continuous rim on the TSD-C Dri Disc has nothing that could be described as “teeth” at all and the notches found in the TSD-T Dri Disc, TSD-S Dri Disc, Husqvarna Vari-Cut™ Tile Blade, Husqvarna Vari-Cut™ Blade do not function as saw teeth. See LSSD report NY20171084. The steel cores are alone not capable of being used as saw blades. Thus, the steel cores do not have “cutting teeth” covered by abrasives. Rather, the discs can only remove material from the object to which they are applied after the application of the abrasive material. Therefore, the subject merchandise does not meet the terms of Note 1(d) to Chapter 82, HTSUS. Accordingly, the subject merchandise is excluded from Chapter 82 pursuant to Note 1(d) to Chapter 82, HTSUS, and the ENs to 82.02.
Instead, the subject diamond saw blades are designed for grinding material and could not be put to use without the application of abrasive to the steel core. As such, they are described by the terms of heading 6804, HTSUS, as “grinding wheels and the like. . .for grinding. . .or cutting. . . of agglomerated natural or artificial abrasives. . As the merchandise does not have cutting teeth, it is not excluded from classification in the heading by EN 68.04.
In NY N288632, dated August 23, 2017, the National Commodity Specialist Division (“NCSD”) found that the diamond saw blades at issue there are classified in heading 8202, HTSUS. Those blades have teeth that are cut into the blade even before the abrasive is added. Abrasive segments extend each tooth and improve the ability of the blade to cut. Here, the steel discs had no ability to cut before the addition of the abrasive material, and the abrasive material was not applied in a manner that extended the area of the blade. Here, the abrasive material is applied onto the surface and edge of the discs.
Based on the foregoing, we find that the instant diamond circular saw blades are classified in heading 6804, HTSUS, as millstones, grindstones, grinding wheels and the like . . . for grinding . . . or cutting. . .of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.”
HOLDING:
By application of GRIs 1 and 6, the instant diamond circular saw blades are classified in heading 6804, HTSUS, specifically under subheading 6804.21.00, HTSUS, which provides for: “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: Other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond.” The column one, general rate of duty is Free.
Since the different styles of circular saw blades are classified in the same subheading, they cannot be deemed a “set” under GRI 3. When packaged together, they are simply classified in subheading 6804.21.00, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered.
Sincerely,
Allyson R. Mattanah, Chief
Chemicals, Petroleum, Metals and Miscellaneous Classification Branch