OT:RR:CTF:CPMM H277235 RGR
Mr. Massoud Besharat
Imex International Inc.
Bowman Hwy.
P.O. Box 7
Elberton, GA 30635
RE: Revocation of NY 876359; Tariff classification of diamond wire from Italy
Dear Mr. Besharat:
This letter is in reference to a ruling issued to you, by U.S. Customs and Border Protection (“CBP”), concerning the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”), of diamond wire. Specifically, in New York Ruling Letter (“NY”) 876359, dated July 27, 1992, CBP classified diamond wire in subheading 8202.99.00, HTSUS. We have reviewed NY 876359 and found it to be in error. For the reasons set forth below, we are revoking NY 876359.
Pursuant to 19 U.S.C. § 1625(c)(1), a notice was published in the Customs Bulletin, Volume 52, No. 39 on September 26, 2018, proposing to revoke NY 876359, and any treatment accorded to substantially similar transactions. No comments were received in response to this notice.
FACTS:
In NY 876359, CBP described the merchandise as follows:
Diamond wires are used with diamond wire saws. They are inserted into them and cut through stone. These saw blades are made of a stainless steel wire interior, rings of synthetic diamond mixed with metallic powder and a plastic coating.
Diamond wires like those in NY 876359 are generally used within an electrically powered wire saw machine, which, by means of the diamond wire, is capable of cutting through construction materials ranging from heavily reinforced concrete to meter-thick masonry. Diamond wire consists of a flexible steel wire that acts as a base upon which other components are permanently affixed. These components include steel spring, rubber or plastic, and multiple “beads.” Each bead is made up of diamond powder mixed with metallic powders. The hardness of the diamond abrasive on the beads ensures that this method of cutting is effective on any material that is softer than diamond. When a diamond wire saw machine is operated with the fitted diamond wire, the diamond wire is passed around a work-piece such as a slab of concrete in a continuous loop and then reeved through the various pulleys within the machine. The wire saw machine then provides the power that pulls the diamond wire along the path to be cut. Through friction and abrasion, the beads on the wire cut through the work-piece.
ISSUE:
Whether the subject diamond wire is classified in heading 6804, HTSUS, as “millstones, grindstones, grinding wheels and the like…for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof…of agglomerated natural or artificial abrasives,” or in heading 8202, HTSUS as “blades for saws of all kinds (including slitting, slotting or toothless saw blades), and base metal parts thereof.”
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General Rules of Interpretation (“GRI”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
The following provisions of the HTSUS are under consideration:
6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials:
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8202 Handsaws, and metal parts thereof; blades for saws of all kinds (including slitting, slotting or toothless saw blades), and base metal parts thereof:
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Note 1(d) to Chapter 82 provides as follows:
Apart from blow torches and similar self-contained torches, portable forges, grinding wheels with frameworks, manicure or pedicure sets and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:
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Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves or the like, of base metal, which retain their identity and function after the application of the abrasive.
In interpreting the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug, 23, 1989).
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EN 68.04 provides as follows:
(3) Grinding wheels, heads, discs, points, etc., as used on machine-tools, electro-mechanical or pneumatic hand tools, for the trimming, polishing, sharpening, trueing or sometimes for the cutting of metals, stone, glass, plastics, ceramics, rubber, leather, mother of pearl, ivory, etc.
Except for some cutting discs, which may be of considerable diameter, these goods are usually much smaller than those described above, and they may be of any shape, (e.g., flat, conical, spherical, dished, ring-shaped, recessed or stepped); they may also be planed or profiled at the edges.
The heading covers such tools not only when they are predominantly of abrasive materials, but also when they consist of only a very small abrasive head on a metal shank, or of a centre or core of rigid material (metal, wood, plastics, cork, etc.) on to which compact layers of agglomerated abrasive have been permanently bonded (e.g., cutting discs of metal, etc., fitted with rims or with a series of peripheral inserts of abrasive material). The heading also covers abrasive elements for hones, whether or not they are mounted in the carriers required for their fixation in the body of the hone.
It should, however, be noted that certain abrasive tools are excluded and fall in Chapter 82. The latter Chapter, however, covers only those tools with cutting teeth, flutes, grooves, etc., which retain their identity and function even after the application of the abrasive materials (i.e., tools which, unlike those of this heading, could be put to use even if the abrasive had not been applied). Saws with cutting teeth covered with abrasive therefore remain in heading 82.02. Similarly crown drills as used for cutting discs from sheets of glass, quartz, etc., are classified in this heading if the working edge is smooth apart from the abrasive coating, but in heading 82.07 if toothed (whether or not coated with abrasive).
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EN 82.02 provides as follows:
Saw blades may have integral teeth, or be fitted with inserted teeth or segments (such as some circular saws). The teeth may be wholly of base metal, or of base metal fitted or covered with metal carbides, diamond (black diamonds in particular) or, in some cases, with abrasive powders. In some saws the teeth may be replaced by diamonds or by elements of metal carbides set around the periphery of the disc.
Toothless discs fitted with abrasive rims (e.g., for cutting marble, quartz or glass) or with a series of peripheral inserts are, however, excluded, (see the Explanatory Note to heading 68.04).
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Heading 8202, HTSUS, provides for “blades for saws of all kinds.” However, the term “blade” is not defined in the HTSUS or the ENs. It is well-established that when a tariff term is not defined by the HTSUS or its legislative history, its correct meaning is its common or commercial meaning, which can be ascertained by reference to “dictionaries, scientific authorities, and other reliable information sources” and “lexicographic and other materials.” Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356-57 (Fed. Cir. 2001). The term “blade” connotes the flat cutting edge of a knife, saw or other tool or weapon; or the thin cutting part of an edged tool or weapon. Pursuant to note 1(d) to chapter 82, the diamond wire must have cutting teeth in order to be classified in that chapter. The description of the diamond wire in NY 876359 does not include any reference to flat cutting edges or cutting parts, but instead describes merchandise consisting of a stainless steel wire interior and rings of synthetic diamond mixed with metallic powder and a plastic coating. Pictures of similar diamond wire currently sold by the requester in NY 876359 match the description of the diamond wire in that ruling (see below):
Based on pictures of diamond wire currently sold by the requester in NY 876359, the description of the product in that ruling, and online research into similar diamond wire products sold by other manufacturers, the subject merchandise appears to be a round-shaped instrument, which is not sharp to the touch and has no cutting teeth. Accordingly, the merchandise in NY 876359 is not within the common or commercial meaning of the term “blade” and does not have cutting or inserted teeth as described in note 1(d) of chapter 82 and in the ENs to 82.02. Therefore, the sub ject diamond wire is not a product of heading, 8202, HTSUS.
Rather than operating as a “blade” or saw with cutting teeth of heading 8202, HTSUS, the diamond wire is comprised of beads that are permanently affixed to a flexible steel cable. The beads are made up of diamond abrasive mixed with metallic powder. The beads containing the diamond abrasive perform the cutting function while the steel cable does not contain any abrasive materials. The diamond wire is imported in rolls of various lengths. After importation, the diamond wire is cut to size and installed in a diamond wire saw machine.
In past rulings, we have classified tools consisting of a center or core of rigid material onto which layers of agglomerated abrasive have been permanently bonded for cutting or grinding construction materials in heading 6804, HTSUS. For example, in HQ 952587, dated January 26, 1993, we classified in heading 6804, HTSUS, sawing wire beads made of synthetic diamond fragments and agglomerated in a metallic matrix that was wrapped around an internally threaded metal tubular bearing section that contained no diamonds. In holding as such, we explained that the ENs to 68.04 state that such goods may be of any shape, including spherical or ring-shaped. The ENs to 68.04 further provide that the heading includes not only articles predominantly of abrasive materials, but also those that consist of a small abrasive head on a center or core of rigid material, such as metal, onto which compact layers of agglomerated abrasive have been permanently bonded. Based on the description in the ENs of merchandise of heading 6804, we concluded that the sawing wire beads in HQ 952587 were properly classified in subheading 6804.21.00, HTSUS. In addition, in HQ H284143, dated December 28, 2017, we classified diamond circular saw blades without cutting teeth in subheading 6804.21.00, HTSUS. In concluding as such, we noted that the steel cores upon which the diamond abrasive was bonded had no ability to cut before the addition of the abrasive material.
The subject diamond wire incorporates wire beads identical to those in HQ 952587. The ENs to 68.04 provide that the heading covers tools consisting of only a very small abrasive head on a metal shank, or of a center or core of rigid material, such as metal, onto which layers of agglomerated abrasive have been permanently bonded. As described in the EN to 68.04, the beads that are part of the diamond wire are small, ring-shaped goods that are permanently bonded to a center flexible metal wire. As such, the beads, an agglomerated abrasive, fused to wire, are analogous to a series of inserts of abrasive material on a metal substrate. Furthermore, the beads, together with the wire, are analogous to the circular saw blades in HQ H284143. Both contain agglomerated, cutting diamond material on a metal base. Here, the beads are not teeth, and hence, do not meet the terms of note 1(d) to chapter 82. Accordingly, pursuant to the legal text as explained in EN 68.04, the subject diamond wire is classified in heading 6804, HTSUS.
Based on the foregoing, we find that the subject diamond wire is classified in heading 6804, HTSUS, as “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.”
HOLDING:
By application of GRIs 1 and 6, the instant diamond wire is classified in heading 6804, HTSUS, specifically under subheading 6804.21.0080, HTSUSA (Annotated), which provides for “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: Other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond: Other.” The 2018 column one, general rate of duty is Free.
EFFECT ON OTHER RULINGS:
NY 876359, dated July 27, 1992, is revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division