CLA-2-82:S:N:C06 D82623
Mr. Craig Schau
Emery Customs Brokers
6940A Engle Road
Middleburg Heights, OH 44130
RE: The tariff classification of Solid Carbide SE Drills from
Germany.
Dear Mr. Schau:
In your letter dated September 14, 1998, you requested a
tariff classification ruling on behalf of Kennametal
Incorporated.
Your description of this carbide drill is a solid drill with
two holes through the bit. The holes permit the flow of a
lubricating coolant through the bit to dissipate heat generated
by cutting resistance. The drill is an interchangeable tool for
a power operated machine tool.
The applicable subheading for the solid carbide SE drill
will be 8207.50.2080, Harmonized Tariff Schedule of the United
States (HTS), which provides for Interchangeable tools for
handtools, whether or not power-operated, or for machine
tools...; Tools for drilling, other than rock drilling, and parts
thereof; with cutting part containing by weight over 0.2 percent
of chromium, molybdeum, or tungsten or over 0.1 percent of
vanadium; other. 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 this ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported.
Sincerely,
William Luebkert
Port Director,
Philadelphia