CLA-2-82-RR:NC:1:C83291

Mr. R. D. French
Firth Brown Tools, Inc.
115 Dundas Street
P. O. Box 280
Cambridge, Ontario
N1R 5T8
Canada

RE: The tariff classification of tools from Yugoslavia

Dear Mr. French:

In your letter dated January 6, l998 you requested a tariff classification ruling.

The tariff classification ruling is for various tools, including metal slitting saws; taps, threading tools; drills, metal working drill bits; reamers, boring tools; cutters/end mills, milling tools. You have already received a non-binding ruling from the Buffalo Office of Field Operations, with which we agree. We have, however, added two digits (making it 10).

The applicable subheading for the metal slitting saws will be 8202.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for circular saw blades (including slitting or slotting saw blades), and parts thereof. With working part of steel. The rate of duty will be 0.6 percent ad valorem.

The applicable subheading for the taps; threading tools will be 8207.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for tapping or threading, 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. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the drilling tools will be 8207.50.2055, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for drilling, other than for rock drilling, 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. Twist drills: Other. The rate of duty will be 5.4 percent ad valorem.

The applicable subheading for the reamers/boring tools will be 8207.60.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for boring or broaching, and parts thereof: Other (including parts thereof). The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the cutters/end mills, milling tools will be 8207.70.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. The rate of duty will be 5.4 percent ad valorem.

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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division