The tariff classification of face mill cutting tool holders from Germany

NY E82838 June 10, 1999 CLA-2-84:RR:NC:1:104 E82838 CATEGORY: Classification TARIFF NO.: 8466.10.8030 Mr. Craig M. Schau Emery Customs Brokers 6940A Engle Road Middleburg Heights, OH 44130 RE: The tariff classification of face mill cutting tool holders from Germany Dear Mr. Schau: In your letter dated May 26, 1999 on behalf of Kennametal Inc. you requested a tariff classification ruling. Kennametal Products Face Mill Cutters – Fix Perfect Series Part Number 4.00503R312U, Part Number 4.00803R312U and Part Number 4.01004R312U are precision rotary cutting tool holders (2”, 3” and 4”, respectively). Each model has four cutting pockets that serve as attachment points for carbide cutting inserts machined into the unit’s body. The units are used in machine tool operations such as milling. They weigh 1.5 lbs., 1.9 lbs. and 2.6 lbs. respectively and are manufactured from 4140 tool steel. According to your letter, the articles do not incorporate any actual cutting components. The applicable subheading for the face mill cutting tool holders will be 8466.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other…Holders for replaceable cutting or drill inserts. The rate of duty will be 3.9 percent ad valorem. 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 Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division