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NY 874367



May 18, 1992

CLA-2-82:S:N:N1:115 874367

CATEGORY: CLASSIFICATION

TARIFF NO.: 8207.70.3030; 8207.90.3090

Mr. John Smith
Sta-Sharp Cutting Tools
P.O. Box 503
Bahama, NC 27503

RE: The tariff classification of cutting tools from England.

Dear Mr. Smith:

In your letter dated May 1, 1992, you requested a tariff classification ruling.

The subject articles are various types of cutting tools. The cutting tools are made of either high speed steel or solid carbide. The tools are described as follows:
a) Tapered End Mills b) Special Cutters c) Ball Nose End Mills d) Flute End Mills e) Roughing Cutters

All of the above are used for cutting, slotting or making holes in metal or plastic products during various stages of manufacturing.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product.

The applicable subheading for the tapered end mills, ball nose end mills, and flute end mills will be 8207.70.3030, 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 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: end milling cutters... The duty rate will be 7.2% ad valorem.

The applicable subheading for the special cutters and roughing cutters will be 8207.90,3090, Harmonized Tariff Schedule of the United States (HTS), which provides for interchangeable tools for handtools, whether or not power-operated, or for machine-tools: 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 duty rate will be 7.2% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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