CLA-2-82:OT:RR:NC:1:104
Mr. Thomas M. Dieckilman
Pacific Innovations
2701 Via Juanita
Carlsbad, CA 92010
RE: The tariff classification of Router Heads from South Korea.
Dear Mr. Dieckilman:
In your letter dated June 18, 2013, you requested a tariff classification ruling.
The router heads are said to be designed specifically for putting a shaped edge on metal. The heads, which fit onto pneumatic or electric tools, are available in two models, i.e., the “Bevel Mate” and the “Bevel Mite”. Each model is sold in a variety of sizes, styles and shapes.
The “Bevel Mate” series is as follows:
(1) The “Bevel Mate R-3” is designed to produce a rounded edge on plate, bar, pipe and tube. The purpose of the “Bevel Mate R-3” is to form paint or safety edges on the material that is worked.
(2) The “Bevel Mate 30” models are designed primarily to put an angled edge on pipe or metal plate in order to prepare the edges for joint welding.
(a) “Bevel Mate 30-08” is designed to produce a 30 degree bevel on 2” to 8” Schedule 40 pipe and the same wall thickness equivalent in steel plate.
(b) “Bevel Mate 30-14” is designed to produce a 30 degree bevel on 6” to 14” Schedule 40 pipe and the same wall thickness equivalent in steel plate.
(3) The “Bevel Mate 37.5” also comes in two different models, “Bevel Mate Model 37-08” and “Bevel Mate Model 37-14”. The primary design is to put an angled edge on pipe or metal plate in order to prepare the edges for joint welding.
(a) “Bevel Mate Model 37-08” is designed to produce a 37.5 degree bevel on 2” to 8” Schedule 40 pipe and the same wall thickness equivalent in steel plate.
(b) “Bevel Mate Model 37-14” is designed to produce a 37.5 degree bevel on 6” to 14” Schedule 40 pipe and the same wall thickness equivalent in steel plate.
(4) “Bevel Mate 45” also comes in two different models, i.e., “Bevel Mate Model 45-08” and “Bevel Mate Model 45-14”.
(a) “Bevel Mate Model 45-08” is designed to put a 45 degree angle on plate and bar that is 1/32” to 5/16” in thickness and to put a 45 degree angle on up to 8” pipe.
(b) “Bevel Mate Model 45-14” is designed to put a 45 degree angle on plate and bar that is 1/4” to 3/8” in thickness and to put a 45 degree angle on up to 14” pipe.
The “Bevel Mite” router heads are designed to work much like the “Bevel Mate” router heads. However, the “Bevel Mite” models produce a much shallower bevel and are for use in a more restricted work space. The “Bevel Mite” models are offered in the same bevel angle configurations as the Bevel Mate Heads. The “Bevel Mite” series is as follows: (1) “Bevel Mite R-3”, (2) “Bevel Mite 30-06” (30 degree angle/6 cutting edges on the head), (3) “Bevel Mite 37-06” (37.5 degree angle/6 cutting edges on the head), and (4) “Bevel Mite 45-06” (45 degree angle/6 cutting edges on the head).
In your letter, you suggested classifying the router heads in either subheading 828.30.3000, which does not exist in the Harmonized Tariff Schedule of the United States (HTSUS), or subheading 8207.90.4500, HTSUS. The former proposed number is an obvious typo and does not exist in the HTSUS. The latter proposed tariff provision 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), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Other interchangeable tools, and parts thereof: Other: Suitable for cutting metal, and parts thereof. As stated in HQ ruling 966443 dated October 16, 2003 and HQ ruling 966199.dated April 13, 2003, “router bits perform routing, which is a type of milling” and “router bits belong to the class or kind of interchangeable tools for machine-tools principally used as tools for milling of subheading 8207.70.30, HTSUS”. Subheading 8207.70.30, HTSUS, provides for “Interchangeable tools …: Tools for milling, and parts thereof:”
In Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1380 (Fed. Cir. 1999) (citing Orlando Food Corp. v. United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998)), the Court of Appeals for the Federal Circuit stated that under the rule of specificity, "the court will look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty”. Merchandise is classifiable under the tariff provision having requirements/terms which are more difficult to satisfy and more restrictive. In this instance, the language of subheading 8207.70.30, HTSUS, is more restrictive and difficult to satisfy than that of subheading 8207.90, HTSUS. Subheading 8207.70.30, HTSUS, describes the router heads with greater accuracy and certainty. Thus, classification in subheading 8207.90.45, HTSUS, would not be appropriate.
The applicable subheading for the “Bevel Mate” and “Bevel Mite” router heads, as described above, are provided for in subheading 8207.70.3060, HTSUS, which provides for “Interchangeable 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: 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,
Thomas J. Russo
Director
National Commodity Specialist Division