CLA-2 CO:R:C:M 956397 KCC
Mr. J. Robinson
Tokyu World Transport (USA), Inc.
712 Hindry Avenue
Inglewood, California 90301
RE: Ceramic inserts; EN 82.09; unmounted; throw away tips; cutting
machine tool; HRL 951928 and 084271
Dear Mr. Robinson:
This is in response to your letter dated May 4, 1994, on
behalf of Marubeni America Corporation, concerning the tariff
classification of ceramic inserts under the Harmonized Tariff
Schedule of the United States (HTSUS). A sample was submitted for
our examination.
FACTS:
You state that the ceramic inserts are "throw away tips" from
Japan used in cutting machine tools. Although, your information
states that the ceramic inserts are tips for cutting tools, they
are imported unmounted, without any tool. You submit that the
chemical breakdown is as follows:
Alumina approximately 90%
Titanium approximately 10%
ISSUE:
What is the tariff classification of the ceramic inserts under
the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's). GRI 1, HTSUS,
states, in part, that "for legal purposes, classification shall be
determined according to terms of the headings and any relative
section or chapter notes...."
Subheading 8209.00.00, HTSUS, provides for "Plates, sticks,
tips and the like for tools, unmounted, of sintered metal carbides
or cermets...." In understanding the language of the HTSUS, the
Harmonized Commodity Description and Coding System (HCDCS)
Explanatory Notes (ENs) may be consulted. The ENs, although not
dispositive, provide a commentary on the scope of each heading of
the HTSUS and are generally indicative of the proper interpretation
of these headings. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128
(August 23, 1989). EN 82.09 (pgs. 1111-1112), states that:
The products of this heading are usually in the form of
plates, sticks, tips, rods, pellets, rings, etc., and are
characterised by great hardness, even when hot, and great
rigidity.
In view of their special properties these plates, tips,
etc., are welded, brazed or clamped on to lathe tools, milling
tools, drills, dies, or other high-speed cutting tools used
for working metals or other hard materials. They fall in this
heading whether sharpened or not, or otherwise prepared, but
not if already mounted on tools; in the latter case they fall
in headings for tools, particularly heading 82.07 (emphasis
in original).
Based on EN 82.09 and the information presented, we are of
the opinion that the ceramic inserts are classified under
subheading 8209.00.00, HTSUS, as plates, sticks, tips and the like
for tools, unmounted, of sintered metal carbides or cermets. The
ceramic inserts are "throw away tips" in the shape of a ring. They
are used in cutting machine tools but enter the U.S. unmounted.
They are of the class or kind of article classifiable under
subheading 8209.00.00, HTSUS. See, Headquarters Ruling Letter
(HRL) 951928 dated June 17, 1992, and HRL 084271 dated August 8,
1989, which classified carbide replacement inserts and titanium
carbide blanks under subheading 8209.00.00, HTSUS.
HOLDING:
The ceramic inserts are classified under subheading
8209.00.00, HTSUS, as plates, sticks, tips and the like for tools,
unmounted, of sintered metal carbides or cermets. The
corresponding rate of duty for articles of this subheading
is 7 percent ad valorem.
Sincerely,
John Durant, Director