The tariff classification of cut-off saws from China

NY K86137 May 17, 2004 CLA-2-84:RR:NC:1:104 K86137 CATEGORY: Classification TARIFF NO.: 8461.50.8020; 8465.91.0090 Mr. Kavin Aryal Universal Industrial Products, Inc. 12942 Sycamore Village Dr. Norwalk, CA 90650 RE: The tariff classification of cut-off saws from China Dear Mr. Aryal: In your letter dated May 8, 2004 you requested a tariff classification ruling. The MC-12 metal cut-off saw is a bench top saw with a 12” carbide tipped blade for cutting black pipe, square tubing and angle iron. The machine weighs 35 lbs and features a 20 amp, 2000 watt motor and quick vise adjustment. The HC-12 hose cut-off saw is also a bench top machine. It has a 12” scalloped cutting blade and can cut wire braid reinforced hose and spiral wire reinforced hose. The machine weighs 42 lbs and features a pin-type hose bending fixture and a 20 amp, 2000 watt motor. The applicable subheading for the MC-12 metal cut-off saw will be 8461.50.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for planing, shaping … sawing, cutting-off and other machines tools for working by removing metal or cermets, not elsewhere specified or included: sawing or cutting-off machines: other. The rate of duty will be 4.4 percent The applicable subheading for the HC-12 hose cut-off saw will be 8465.91.0090, HTS, which provides for machine tools … for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: other: sawing machines. The rate of duty will be 3 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