CLA-2-82:RR:NC:1:104 R00234
Ms. Deanna Slusher
Global Trade Compliance Analyst
Kennametal, Inc.
1600 Technology Way
Latrobe, PA 15650
RE: The tariff classification of solid carbide reamers from Germany
Dear Ms. Slusher:
In your letter dated March 31, 2004 you requested a tariff classification ruling.
You have provided drawing number 1540098 for a solid carbide reamer, Kennametal catalog number B705A1540098. The reamer is a multi-edged, fluted cutting tool made of tungsten carbide and used for finish sizing an existing hole. The reamer can be used on a variety of machines.
You have suggested classification under HTS subheading 8207.60.0060, which provides for tools for boring or broaching. You point out that the Harmonized Commodity Description and Coding System Explanatory Notes for heading 8207 in listing the tools for this heading include as item number 6 on page 1361, tools for boring or broaching, including reaming.
The applicable subheading for the solid carbide reamer will be 8207.60.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for interchangeable tools for handtools, whether or not power operated, or for machine tools …: tools for boring or broaching, and parts thereof. The rate of duty will be 4.8 percent.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division