CLA-2-82:S:N:N3:115 807394
Ms. Linda Edwards
Schenkers International, Inc.
123 Sivert Court
Bensenville, IL 60106
RE: The tariff classification of carbide blank inserts from
Germany.
Dear Ms. Edwards:
In your letter dated February 15, 1995, you requested a
tariff classification ruling, on behalf of your client, Ingersoll
Cutting Tools of Rockford, IL.
The subject items, models CDW 323R-9FW53 and LNR446-62560,
are made from tungsten powders that have been exported to Germany
where they are pressed and sintered (a heating process) into a
solid form with a hole in its center. It is then returned to the
United States where the blanks go through further manufacturing
processes. These various processes include coating. The insert
will be attached by a screw and used as part of the cutting surface
of a cutting tool. Your client states that the inserts have no
value as imported and must have the additional processing in order
for the product to be saleable.
In your letter, you show an advisory classification of HTS
8207.90.3085, which was given to you by the Chicago Import
Specialist Team. In order for blanks or inserts to be classified
therein, they must be mounted on to a cutting tool. The unmounted
blanks, which they are in their imported condition, are excluded in
the Explanatory Notes requirements for 82.07.
The importer raises the question of classification of these
items under 8101.91, HTS, which provides for unwrought tungsten,
including bars and rods obtained simply by sintering; waste or
scrap. This office would not consider 8101.91, HTS, as the proper
classification because the imported products are neither a rod nor
a bar. It is actually in the shape of an insert. Ingersoll is of
the opinion that the imported products are not inserts, but merely
blanks. There appears to be a question of finished versus
unfinished inserts. This office is of the opinion that the items
in question are in fact unfinished inserts and classification in
8101.91, HTS, is precluded. Upon further examination of heading
8101, HTS, the classification in 8101.99, HTS, which provides for
other tungsten articles was considered. Although, 8101.91, HTS,
was ruled out, 8101.99, HTS, would be possible if another more
specific provision did not exist. As subheading 8209.00.0030, HTS,
is a more specific provision, which provides for plates, sticks,
tips and the like for tools, unmounted, of sintered metal carbides
and your blanks fit its description precisely, 8101.99, HTS is
ruled out.
The applicable subheading for the carbide blank inserts will
be 8209.00.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for plates, sticks, tips and the like for
tools, unmounted, of sintered metal carbides. The duty rate will
be 6.5% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport