The tariff classification of a tile cutter from China

NY K83867 March 5, 2004 CLA-2-84:RR:NC:1:104 K83867 CATEGORY: Classification TARIFF NO.: 8464.90.9090 Mr. John Carrier Central Purchasing, Inc. Import Operations Group 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a tile cutter from China Dear Mr. Carrier: In your letter dated February 26, 2004 you requested a tariff classification ruling. A sample of the SKU 31202 3-in-1 Tile Cutter with assembly and operating instructions has been submitted and will be returned per your request. This hand-operated machine (no motor) has a maximum cutting length of 17” and can cut 3” circles in addition to making miter cuts from 0 - 45 degrees. The heavy duty padded base of the unit measures 27 ½” L x 8” W x 5 ½” H. Other features include a carbide wheel, ¼” hex wheel and miter gauge. The circle cutting assembly is mounted between the parallel guide bars running the length of the base. Your letter indicates that hole cutting is accomplished by placing the tile in the cutting area and turning the cranking bar counterclockwise. The continued pressure of the cranking bar and the progressive downward motion of the cutting tool will eventually cut through the tile. Straight or diagonal cutting is performed by placing the tile in the work area and drawing the cutting tool along the top of the tile to scribe the desired cut. The operator then lowers the press plate and presses down to snap the tile at the scribed line. You suggest that this tile cutter should be classified under HTS subheading 8464.10.0080 which provides for machine tools for working stone, ceramic, …: sawing machines. Examination of the sample indicates that it is clearly not a sawing machine. It is also clear from reviewing numerous internet website descriptions of similar 3-in-1 tile cutters that they are not commonly or commercially known as sawing machines. The applicable subheading for the SKU 31202 Tile Cutter will be 8464.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: other: other. The rate of duty will be 2 percent. 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division