The tariff classification of an indexable boring head from Brazil

NY E82839 June 4, 1999 CLA-2-84:RR:NC:1:104 E82839 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 an indexable boring head from Brazil Dear Mr. Schau: In your letter dated May 26, 1999 on behalf of Kennametal Inc. you requested a tariff classification ruling. Kennametal Product Part Number KR32SVS3B085M is an indexable boring head. According to your letter, it is principally used to hold a cutting insert for machine tool fine hole boring applications. It can be used on the spindles of machining centers, boring and milling machines, etc., via the use of the proper shank adapter. There is an indexable mechanism to properly size the diameter of the hole being bored by relative adjustment in microns. The head features a quick and simple adjusting mechanism. It weighs 2.5 lbs. and is manufactured from high alloy tool steel. The applicable subheading for the indexable boring head 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