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NY 871096




February 7, 1992

CLA-2-84:S:N:N1:104 871096

CATEGORY: CLASSIFICATION

TARIFF NO.: 8459.29.0020; 8207.50.2060; 8207.50.2090

Ms. Betty Maylor
LEP Profit International, Inc.
440 McClellan Highway
East Boston, Massachusetts 02128

RE: The tariff classification of portable magnetic base drill presses and cutting tools from England.

Dear Ms. Maylor:

In your letter dated January 30, 1992 on behalf of Cardinal Cutting Tools Inc. of Needham, Massachusetts you requested a tariff classification ruling.

The Minibor, Unibor and Unibor S85-32 are portable magnetic base drill presses used in the construction industry. All three models have magnetic bases which enable them to be clamped onto the steel girder to be drilled. Clamping forces are 1450kg, 1650kg and 2000kg respectively. The Unibor S85- 32 has a swivel base allowing radial and axial movement.

You have also inquired about the cutters used with the above drills. Most of the twist drills and trepanning cutters to be imported will be made of high speed steel although high cobalt M42 and tungsten carbide tipped cutters are also offered.

The applicable subheading for the Minibor, Unibor and Unibor S85-32 will be 8459.29.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other drilling machines: other. The rate of duty will be 4.2 percent ad valorem. Cutting tools for each model imported with the machine will be classified with the machine under the same subheading except for duplicates of the same tool.

The applicable subheading for duplicate or separately imported cutting tools will be 8207.50.2060, HTS, for the twist drills and 8207.50.2090, HTS, for the trepanning cutters. The provision covers interchangeable tools for ... machine tools ... : Tools for drilling, other than for rock drilling. The rate of duty will be 7.2 percent.

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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