CLA-2-82:OT:RR:NC:N1:118
Ms. Amy Lauziere
A.N. Deringer INC.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of Saw Teeth from China.
Dear Ms. Lauziere:
In your letter dated July 16, 2019, you requested a tariff classification ruling on behalf of your client, Quality Chain Canada ULC.
You have stated that the three items (item numbers Q10233T, Q10233TC and Q10233TC-4) are replaceable “saw teeth” that are mounted to a “hot saw blade” after importation. The blade is used on a feller buncher, which is a machine used in the logging industry to gather and cut a tree before felling it.
Item number Q10233T is made of alloy steel and incorporates V shaped cutting blades. It has a threaded center hole, which allows it to be mounted to the hot saw blade with a 1” hex bolt.
Item numbers Q10233TC and Q10233TC-4 each consist of V shaped cutting blades made of sintered metal carbide. At the time of importation, they are brazed onto a body made of alloy steel. The body has a threaded center hole, which allows it to be mounted to the hot saw blade with a 1’ hex bolt.
The applicable subheading for the Saw Teeth, item numbers Q10233T, Q10233TC and Q10233TC-4, will be 8208.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knives and cutting blades, for machines or mechanical appliances, and base metal parts thereof: for agricultural, horticultural, or forestry machines, and parts thereof: other. The general rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8208.40.6000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8208.40.6000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division