CLA-2-82:S:N:N3:115 810201
Mr. Roberto Lizano
Pearl Abrasive Co.
6210 So. Garfield Avenue
Commerce, CA 90040
RE: The tariff classification of a circular saw blade from Japan.
Dear Mr. Lizano:
In your letter dated May 8, 1995, you requested a tariff
classification ruling.
The subject item is a circular saw blade, for use with the
Imperial 100 Tile Saw. This blade is used for sawing or cutting
tile, ceramics, marble, granite, etc. The working surface of the
blade has a special metal and a diamond rim.
The applicable subheading for the circular saw blade will be
8202.32.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for circular saw blades (including slitting
or slotting saw blades), and parts thereof: with working part of
other materials. The duty rate will be 2.5% 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