CLA-2-84:OT:RR:E:NC:1:104
Ms. Latrice Hogan
Grainger International
100 Grainger Parkway
Lake Forest, IL 60045
RE: The tariff classification of a Drill Bit Sharpener from the United States
Dear Ms. Hogan:
In your letter dated June 2, 2008 you requested a tariff classification ruling.
The drill bit sharpener is an easy chuck alignment system for quick precise sharpening in the home or at the shop. It has a grinding wheel diameter of 1 inch with a drill dia/capacity of 3/32 to ¾ in., 2.5 to 19.0mm, numbers 30 to 1, and letters A to Z. The drill bit sharpener has a max. rpm of 20,000 with a voltage of 110, amps 1.75 and a HP of 1/7. The function of the drill bit sharpener is to sharpen dull or broken bits. It is ideal for professional users. It features a 110 to 140 deg selectable sharpening angle. It also has a grinding wheel type of diamond 180 grit. The sharpener is designed for use with a standard and split point twist, HSS, cobalt, carbide, TiN and masonary bits. It is UL listed and includes 3/32 to ¾ in chuck and a carrying case.
The applicable subheading for the drill bit sharpener will be 8460.39.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cemets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: Sharpening (tool or cutter grinding) machines: Other…. Other, valued under $3,025 each. The general rate of duty will be 4.4% ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division