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HQ 956397


August 5, 1994

CLA-2 CO:R:C:M 956397 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8209.00.00

Mr. J. Robinson
Tokyu World Transport (USA), Inc.
712 Hindry Avenue
Inglewood, California 90301

RE: Ceramic inserts; EN 82.09; unmounted; throw away tips; cutting machine tool; HRL 951928 and 084271

Dear Mr. Robinson:

This is in response to your letter dated May 4, 1994, on behalf of Marubeni America Corporation, concerning the tariff classification of ceramic inserts under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted for our examination.

FACTS:

You state that the ceramic inserts are "throw away tips" from Japan used in cutting machine tools. Although, your information states that the ceramic inserts are tips for cutting tools, they are imported unmounted, without any tool. You submit that the chemical breakdown is as follows:

Alumina approximately 90%
Titanium approximately 10%

ISSUE:

What is the tariff classification of the ceramic inserts under the HTSUS?

LAW AND ANALYSIS:

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

Subheading 8209.00.00, HTSUS, provides for "Plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets...." In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System (HCDCS) Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 82.09 (pgs. 1111-1112), states that:

The products of this heading are usually in the form of plates, sticks, tips, rods, pellets, rings, etc., and are characterised by great hardness, even when hot, and great rigidity.

In view of their special properties these plates, tips, etc., are welded, brazed or clamped on to lathe tools, milling tools, drills, dies, or other high-speed cutting tools used for working metals or other hard materials. They fall in this heading whether sharpened or not, or otherwise prepared, but not if already mounted on tools; in the latter case they fall in headings for tools, particularly heading 82.07 (emphasis in original).

Based on EN 82.09 and the information presented, we are of the opinion that the ceramic inserts are classified under subheading 8209.00.00, HTSUS, as plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets. The ceramic inserts are "throw away tips" in the shape of a ring. They are used in cutting machine tools but enter the U.S. unmounted. They are of the class or kind of article classifiable under subheading 8209.00.00, HTSUS. See, Headquarters Ruling Letter (HRL) 951928 dated June 17, 1992, and HRL 084271 dated August 8, 1989, which classified carbide replacement inserts and titanium carbide blanks under subheading 8209.00.00, HTSUS.

HOLDING:

The ceramic inserts are classified under subheading 8209.00.00, HTSUS, as plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets. The corresponding rate of duty for articles of this subheading is 7 percent ad valorem.

Sincerely,

John Durant, Director

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