Carbide Replacement Inserts; EN 82.09

HQ 951928 June 17, 1992 CLA-2 CO:R:C:M 951928 LTO CATEGORY: Classification TARIFF NO.: 8209.00.00 Mr. Eugene Lurye New World Products Company 1040 West Fullerton Avenue P.O. Box 499 Addison, Illinois 60101 RE: Carbide Replacement Inserts; EN 82.09 Dear Mr. Lurye: This is in response to your letter of April 29, 1992, to the District Director of Customs, Chicago, Illinois, requesting the classification of carbide replacement inserts under the Harmonized Tariff Schedule of the United States (HTSUS). Your request for country of origin marking requirements has been referred to the Value and Marking Branch at Headquarters for a separate response. FACTS: The articles in question are cemented tungsten carbide replacement inserts containing a cobalt binder. The inserts are screwed or welded on to tools and are used to cut, form or shape the product which is being manufactured. You have submitted sample inserts which are housed in a compartmentalized plastic container measuring approximately 1/2 inch. Each container holds equilateral triangle shaped inserts. Illustrative literature describes numerous inserts of different shapes and designs (for example, square, diamond, round). All of the inserts are imported unmounted. ISSUE: Whether the carbide replacement inserts are classifiable under Heading 8209, HTSUS, which describes unmounted plates, sticks, tips and the like for tools of sintered metal carbides or cermets. - 2 - LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." Heading 8209, HTSUS, provides for "[p]lates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets." The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, they provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of proper interpretation of these headings. EN 82.09, pg. 1111, states that "[t]he products of this heading are usually in the form of plates, sticks, rods, pellets, rings, etc., and are characterised by great hardness, even when hot, and great rigidity." Further, "[i]n 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." EN 82.09, pg. 1112. The articles in question are described as cemented tungsten carbide replacement inserts containing a cobalt binder. They are screwed or welded on to tools and are used to cut, form or shape the product which is being manufactured. As such, they are described by the terms of Heading 8209, HTSUS, and by EN 82.09, and are classifiable under subheading 8209.00.00, HTSUS. HOLDING: The Carbide Replacement Inserts are classifiable under subheading 8209.00.00, HTSUS, which provides for "[p]lates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets." The corresponding rate of duty for articles of this subheading imported from Russia (Column 2) is 60% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division