The tariff classification of blank adaptors from Germany and Sweden

N052672 March 23, 2009 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Mr. Daniel Smith Joseph Smith International Logistics 210 East Sunrise Highway Suite 301 Valley Stream, NY 11581 RE: The tariff classification of blank adaptors from Germany and Sweden Dear Mr. Smith: In your letter dated February 13, 2009 on behalf of Sandvik Tooling you requested a tariff classification ruling. The blank adaptors are designed to hold a tool securely while allowing for quick and/or automated changes during machining operations. Attachment of the various tools is achieved through a patented specially shaped coupling. In its imported condition, one end of the blank is finished and hardened to very precise specifications resulting in the patented coupling. The other end of the blank is soft, i.e., not further worked or hardened, so as to allow for post-importation machining to special shapes. You state in your original letter dated December 3, 2008 that the presence of the patented coupling makes the blanks unsuitable for any other purpose than the manufacture of tools holders or adapters for machine tools. There are no magnets incorporated in the adaptors. The finished indexable tool holders or adaptors are suitable for use in a wide range of metal cutting applications. Two samples, one in the article’s imported condition and one a representative sample of the article in its finished condition, were submitted for examination. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 2(a) extends the scope of the HTS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts. GRI 2(a) further states that: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. In addition, Explanatory Note (EN) II under GRI 2(a) states that The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term "blanks" means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part. Semi-manufactures not yet having the essential shape of the finished articles (such as is generally the case with bars, discs, tubes, etc.) are not regarded as "blanks." Thus, two criteria which an article must meet in order to be classified as a blank for purposes of GRI 2(a) are (1) it must possess the approximate shape or outline of the finished article, and (2) the sole use must be for completion into the finished article. In this case, GRI 2(a) is applicable to the articles in question. They are blanks by definition and by statements found in your submission. At time of importation, they do meet the two criteria stated above. They have the approximate shape or outline of the finished toolholders and they cannot be used for any other purpose. Examination of the submitted samples reveals that the imported blank adaptor is a net shape blank which closely approximates the outline of the finished article it will form. Although the blank adaptor may not be to final tolerances and lacks the finished surfaces of a finished toolholder, upon importation it is readily recognizable as the finished article it will become due to the configuration of the coupling end. Further, there is nothing to suggest that the blank adaptor has any practical use other than for completion into a finished toolholder. We find that the subject blank adaptor is an unfinished article which has the essential character of a complete or finished good of subheading 8466, HTSUS. The applicable subheading for the above described blank adaptors will be 8466.10.0175, Harmonized Tariff Schedule of the United States (HTSUS), 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. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division