CLA-2-84:OT:RR:NC:1:104
Ms. Sheila Smith
Harris Hardware
4 Harbor Park Drive
Port Washington, NY 11050
RE: The tariff classification of an arbor for a cut-off wheel from Taiwan.
Dear Ms. Smith:
In your letter dated March 3, 2011, you requested a tariff classification ruling.
You have described part number 99095 as an arbor that is used to mount a cut-off wheel onto a ¼” drill or a die grinder. You have stated that the cut-off wheel is used to cut articles that are made of metal. The steel arbor consists of an internally threaded piece and an externally threaded screw type piece. The internally threaded piece is inserted into the end of a drill or die grinder and a cut-off wheel is mounted onto it. The externally threaded piece is screwed back on, thus holding the cut-off wheel in place.
The applicable subheading for the arbor, part number 99095, will be 8466.10.0130, 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: Holders for replaceable cutting or drill inserts. The rate of duty will be 3.9 percent ad valorem.
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