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NY M80503




March 7, 2006

CLA-2-84:RR:NC:1:104 M80503

CATEGORY: CLASSIFICATION

TARIFF NO.: 8464.10.0080

Ms. Gail A. Morin
The Black & Decker Corporation
701 East Joppa Road, TW035
Towson, MD 21286

RE: The tariff classification of a tile saw from Taiwan with a diamond saw blade from Korea

Dear Ms. Morin:

In your letter dated February 10, 2006 you requested a tariff classification ruling and a determination as to whether or not this merchandise is subject to antidumping duties case number A-580-855, i.e., diamond sawblades and parts thereof from the Republic of Korea (Korea).

Model D24000 is a heavy-duty 10” DEWALT wet tile saw. The unit features a stainless steel rail system integrated into the tile saw frame. The tile saw is capable of cutting hard materials such as porcelain and stone. Other features include: a 5 gallon water pan, dual water nozzles, an integrated 45/22.5o miter feature for angled cuts and a cantilevering Rail/Cart system allowing for 24” ripping capacity (18” tile on diagonal). The model weighs 69 lbs.

The tile saw is made in Taiwan. The diamond saw blade is manufactured by Ehwa Diamond Industrial Co., Ltd. in Korea. As noted in your letter, the tile saw cannot function without a blade. However, for protective purposes, the blade is not shipped assembled into the tile saw as the blade could be damaged in the shipment process. Any bending or damage to the blade could render it useless. The blade is assembled into the tile saw only when the user is ready to use the tile saw. According to your letter, the articles will be assembled after importation and are not being imported simply for inventory purposes. The imported articles when imported in the manner you describe have the essential character of a completed tile saw.

The General Rules of Interpretation set forth the manner in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). General Rule of Interpretation 2(a) states, among other things, that any reference in a heading to an article shall be taken to include a reference to that article complete or finished, entered unassembled or disassembled. Accordingly, the applicable subheading for the tile saw imported together with its diamond saw blade in a single shipment, complete but unassembled, will be 8464.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: sawing machines other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

You have asked whether this product is subject to antidumping duties case number A-580-855 which covers diamond sawblades and parts thereof from the Republic of Korea (Korea). A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia O’Donnell at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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