CLA-2-82:S:N:N1:115 874367
Mr. John Smith
Sta-Sharp Cutting Tools
P.O. Box 503
Bahama, NC 27503
RE: The tariff classification of cutting tools from England.
Dear Mr. Smith:
In your letter dated May 1, 1992, you requested a tariff
classification ruling.
The subject articles are various types of cutting tools.
The cutting tools are made of either high speed steel or solid
carbide. The tools are described as follows:
a) Tapered End Mills
b) Special Cutters
c) Ball Nose End Mills
d) Flute End Mills
e) Roughing Cutters
All of the above are used for cutting, slotting or making
holes in metal or plastic products during various stages of
manufacturing.
The classification of merchandise under the HTS is
governed by the General Rules of Interpretation (GRI'S). GRI 1,
HTS, 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...". This Rule applies to
your product.
The applicable subheading for the tapered end mills, ball
nose end mills, and flute end mills will be 8207.70.3030,
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 milling, and
parts thereof: with cutting part containing by weight over 0.2
percent of chromium, molybdenum, or tungsten or over 0.1 percent
of vanadium: end milling cutters... The duty rate will be 7.2%
ad valorem.
The applicable subheading for the special cutters and
roughing cutters will be 8207.90,3090, Harmonized Tariff Schedule
of the United States (HTS), which provides for interchangeable
tools for handtools, whether or not power-operated, or for
machine-tools: other interchangeable tools, and parts thereof:
other: cutting tools with cutting part containing by weight over
0.2 percent of chromium, molybdenum, or tungsten or over 0.1
percent of vanadium... other. The duty rate will be 7.2% 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