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HQ 959720




October 31, 1996

CLA-2 RR:TC:MM 959720 JRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8467.89.50

Ms. Kelly Spivey
Southern Overseas
P.O. Box 19130
Charlotte, NC 28219

RE: Reconsideration of New York Preclassification Ruling (PC) 866519; "cut-off saws;" subheading 8467.89.50; GRI 6

Dear Ms. Spivey:

This is in response to your letter dated August 29, 1996, requesting reconsideration of New York Preclassification Ruling (PC) 866519, issued by the National Import Specialist Division and circulated in October, 1991, on behalf of your client, Husqvarna Forest & Garden Co., concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of "cut-off saws."

FACTS:

PC 866519 covered 133 items, such as lawnmower parts and power tools. Among the power tools classified were "cut-off saws," model numbers 268K-12, 268K-14, K185-12 and K185-14. All four models of "cut-off saws" were classified in subheading 8467.89.1000, HTSUS, which provides for tools for working in the hand, pneumatic or with self-contained nonelectric motor, and parts thereof: other tools: other: suitable for metal working.

You have asked that we reconsider this ruling and re-classify the "cut-off saws." You assert that the more appropriate provision for the "cut-off saws" is subheading 8467.89.5090, HTSUS, because these saws are not only suitable for cutting metal, but also for cutting concrete, stone and asphalt. Your contention is that within heading 8467, subheading 8467.89.50, HTSUS, better describes the "cut-off saws" than subheading 8467.89.10, HTSUS.

Submitted with your request is the importer's color brochure, entitled "Power cutters with guts" for models 268K and 272K, which contains pictures of model 268K in its various operations as well as descriptive information. Because models K185-12 and K185-14 are no longer produced, you do not request that the classification of these models be reconsidered.

ISSUE:

Whether the "cut-off saws" are properly classifiable in subheading 8467.89.50, HTSUS., as tools for working in the hand, pneumatic, hydraulic or with self-contained nonelectric motor, and parts thereof: other tools: other: other.

LAW AND ANALYSIS:

The provisions under consideration are as follows:

8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained nonelectric motor, and parts thereof:

8467.89 Other:

8467.89.10 Suitable for metal working...2.7 percent ad valorem
8467.89.50 Other...................................1.5 percent ad valorem

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRI's). GRI 1 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 and, provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 6 states, in relevant part that, for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, by appropriate substitution of terms, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable.

GRI 6 is the legal authority for classifying the goods in the subheadings of a heading by applying GRIs 1 through 5, with appropriate substitution of terms. Under the authority of GRI 1, applied at the subheading level by GRI 6, the "cut-off saws," models 268K-12 and 268K-14, are provided for as tools in heading 8467.

The subheadings at issue, however, differentiate between other tools that are suitable for metal working, and tools that are suitable for cutting through other materials. Applying GRI 1 at the subheading level through GRI 6, the dispositive issue is what constitutes a "cut-off saw" that is capable of cutting metal as well as other materials, such as concrete, stone and asphalt. As evident from the descriptive pictorial brochure submitted, the "cut-off saws" (model 268K) perform many functions, including cutting metal, concrete, stone, and asphalt. We agree with your assessment that within heading 8467 the classification of the "cut-off saws" in subheading 8467.89.10, HTSUS, does not provide as accurate a description of the articles. We are of the opinion that the instant "cut-off saws" are properly described within the provision for "tools for working in the hand, pneumatic, hydraulic or with self-contained nonelectric motor, and parts thereof: other tools: other: other" of subheading 8467.89.50, HTSUS.

HOLDING:

The "cut-off saws," models 268K-12 and 268K-14, are properly classifiable in subheading 8467.89.50, HTSUS, as "tools for working in the hand, pneumatic, hydraulic or with self-contained nonelectric motor, and parts thereof: other tools: other: other." The applicable general column one duty rate is 1.5 percent ad valorem. Accordingly, PC 866519 is modified.

Sincerely,

John Durant, Director

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