CLA-2-38:RR:NC:2:239 J85700

Ms. Christy Dzurik
Menlo Worldwide Trade Services
6940 Engle Rd., Suite A
Middleburg Heights, OH 44130

RE: The tariff classification of Polycrystalline Cubic Boron Nitride Cutter from France.

Dear Ms. Dzurik:

In your letter dated June 12, 2003, on behalf of your client Kennametal, Inc., you requested a tariff classification ruling for Polycrystalline Cubic Boron Nitride Cutter which you have stated will be used for turning and boring, profiling, grooving, milling, and hole making. The product is designed to have a cutting edge that will operate at high speeds. Poly-crystalline Cubic Boron Nitride Cutter is composed of boron nitride, aluminum nitride, and aluminum boride.

The applicable subheading will be 3824.90.3900, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: mixtures of two or more inorganic compounds: other. This provision is duty free.

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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division