HQ 088174
FEB 27 1991
CLA-2:CO:R:C:G 088174 JAS
Laurie E. Mc Clennan
John S. James Co.
Custom House Broker
4777 Aviation Pkwy., suite A
Atlanta, Georgia 30349
RE: End Mill Cutter, Milling Tool; Drilling Tool Suitable
for Cutting Metal; Tool for Machine-Tool
Dear Ms. Mc Clennan:
In your letter of November 2, 1990, on behalf of Greenfield
Industries, Augusta, Ga., you inquire as to the tariff
classification of an end mill cutter from Spain. A sample was
submitted. Our ruling follows.
FACTS:
The tool in question is described variously as an end mill,
end mill cutter or roughing end mill. It is a rotary cutting
tool used with metal-working machine tools. These tools are both
of molybdenum and cobalt-bearing high speed steel. Both types
contain 4 percent by weight of chromium.
The submitted sample measures 3 3/4 inches long and 5/8 inch
in diameter. It is a square-ended tool whose end teeth appear to
cut to the center for axial or plunge cutting. The tool has four
(4) flutes or rows of serrated cutting teeth in a helical or
spiral left-hand cut configuration around the top half of its
circumference.
Although you believe the article is in fact a milling tool,
Customs officers in Atlanta have indicated to you that they would
regard it as a twist drill for tariff purposes.
ISSUE:
Whether the tool in issue is a drilling tool or a milling
tool.
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LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. GRI 6 states
in part that for legal purposes, the classification of goods in
the subheadings of a heading shall be determined according to the
terms of those subheadings and any related subheading notes and,
by appropriate substitution of terms, to GRIs 1 through 5, on the
understanding that only subheadings at the same level are
comparable.
Heading 8207 provides for other interchangeable drilling and
milling tools, among others for handtools or for machine-tools.
Subheading 8207.50 covers tools for drilling while subheading
8207.70 covers tools for milling. Both subheadings are at the
same level.
Tariff terms are normally construed in accordance with
their common and commercial meanings, which are presumed to be
the same. When circumstances require, the meaning of a term in
the specialized industry in which it is used is meaningful in
determining common meaning.
Drills are instruments with an edged or pointed end used for
making holes in hard substances; specifically, a tool that cuts
with its end by revolving. In the industry twist drills are
rotary end-cutting tools having one or more helical or straight
flutes that serve as cutting lips and also provide for the
passage of chips and the admission of a cutting fluid. These
tools are not precision cutting instruments; rather, they are
designed to produce holes rapidly and economically. When
precision is required, subsequent operations such as boring,
reaming or milling are required. The term mill means to shape or
finish by means of a mill or machine while a milling cutter is a
rotary steel cutter used in a milling machine for shaping and
dressing metal surfaces. These usually have cutting edges which
intermittently engage the workpiece and remove material by
relative movement of the workpiece and cutter. End mills are the
most common type of milling cutter and are commonly used in
facing, slotting, profiling, plunge cutting and diesinking, and
cavity applications. The design of these tools also permits them
to be plunged directly into the metal without a prior drilling
operation.
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The tool in issue here can mill but can also plunge cut
which is a drilling function. In the context of subheadings
8207.50 and 8207.70, "for" is a function word indicating
suitability or fitness. In such cases, Customs examines the
overall design features of an article to determine if it is
primarily suitable for one function or the other. The evidence
of record, including the submitted sample, leads us to conclude
that the tool in issue here does not function primarily to make
holes by end cutting. Plunge cutting is a common feature of end
mills. The serrated flutes suggest the tool functions primarily
to shape or dress a hole by removing material.
HOLDING:
The tool in issue here is not for drilling. This eliminates
subheading 8207.50 from consideration. The tool is classifiable
under the provision for tools for milling with cutting part
containing by weight over 0.2 percent of chromium, end mill
cutters, in subheading 8207.70.3030, HTSUSA. The rate of duty
is 7.2 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division