CLA-2-82:OT:RR:E:NC:1:104
Mr. Curtis Ludwug
Export/Import
Gleason Cutting Tools Corp.
1351 Windsor Road
Loves Park, IL 61111
RE: The tariff classification of a Shaving Cutter from Germany
Dear Mr. Ludwug:
In your letter dated November 10, 2008 you requested a tariff classification ruling.
A picture of a shaving cutter with the name “Gleason Hurth-Europe” emblazoned on the shaving cutter was submitted to this office for classification. The shaving cutter is an interchangeable tool used in gear shaving machines to improve the gear tooth service and reduce gear tooth errors. The shaving cutter is designed to shave and finish the gears. Approximately 60 to 70% of all gears worldwide are shaved. The shaving cutter is made of tool steel or high speed steel. The cutter contains a number of serrations across its tooth surfaces made of steel so it can form sharp cutting edges. Gear shaving is suitable for soft and hardened gears prior to heat treatment. The capacities of standard gear shavers are between 20 and 550 mm pitch diameter of the gear.
The applicable subheading for the shaving cutter will be 8207.90.3085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Interchangeable tools for handtools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), includes dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: 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 rate of duty will be 5 percent 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