CLA-2-82:RR:NC:GI:115 818407
Mr. Doug Holley
Drill Masters of VT
P.O. Box 806
North Bennington, VT 05257-0806
RE: The tariff classification of tools from England.
Dear Mr. Holley:
In your letter dated January 15, 1996, you requested a tariff classification ruling.
The subject items are drills, carbide tipped, with a steel tube shank and steel driver as a brazed assembly that allows coolant to pass through its center in use. They are sized from 1/4" to 1 1/2" in diameter by up to 30" in overall length. They produce holes in materials including metal, wood and composites.
The applicable subheading for the tools will be 8207.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for interchangeable tools for handtools, whether or not power-operated, or for machine-tools: tools for drilling, other than for rock drilling, and parts thereof: other: suitable for cutting metal, and parts thereof... other. The duty rate will be 8.4% ad valorem.
Your contention that the provision for twist drills for metal do not apply to your merchandise in HTS 8207.50.4030 is correct. However, the broader provision in HTS 8207.50.4060 does apply. It carries the same rate of duty and is basically a statistical change from the twist drill breakout.
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,
Roger J. Silvestri
Director
National Commodity
Specialist Division