CLA-2-82:OT:RR:NC:N1:118
Mr. Bryan D. Keller
Big Kaiser Precision Tooling
2600 Huntington Blvd
Hoffman Estates, WI 60192
RE: The tariff classification of Carbide Insert Cutters from Switzerland
Dear Mr. Keller:
In your undated letter, you requested a tariff classification ruling.
You are importing carbide insert cutters, part number 10.651.833. They are made predominately of tungsten carbide with a small amount of cobalt, which acts as a binding agent. The cutters are designed for use on lathes, mills or CNC machines to perform cutting, boring or turning operations on various metals. Each cutter is typically attached to an insert holder, which is then attached to a boring head and shank. Upon importation, the insert cutters are not mounted or attached to any tool. They are bought and sold in packs of 10 and each cutter weighs approximately less than .1 pound. The samples you submitted are triangular in shape with a small hole in the center.
The applicable subheading for the Carbide Insert Cutter, part number 10.651.833 will be 8209.00.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plates, stick, tips and the like for tools, unmounted, of cermets. Of other cermets. The rate of duty will be 4.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division