PD A87281
September 19,1996
CLA-2-C06:PD A87281
Mr. John A. Vindekilde, President
Scandinavian Imports, Inc.
446 Fox Briar Lane
Sugar Land, Texas 77478
RE: The tariff classification of saw blades, mortar rake, sole plate, and mortar scraper from Denmark.
Dear Mr. Vindekilde:
In your letter dated August 30, 1996 you requested a tariff classification ruling.
The samples you provided are as follows:
1. three saw blades made of hardened feather steel and tungsten carbide for cutting stone material and wood
2. a mortar rake made of steel and tungsten carbide for use on small size electrical grinders to mill out joints between bricks
3. a sole plate which is a safety shield, made of steel for use with the mortar rake on the grinder,
to prevent access to any moving parts
4. a mortar scraper is a tool made of steel for use in scraping out mortar joints between bricks
The applicable subheading for the saw blades will be 8202.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Handsaws, and metal parts thereof; blades for saws of all kinds...Other saw blades, and parts thereof: Other. The rate of duty will be Free.
The applicable subheading for the mortar rake will be 8207.70.3060, 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 milling, and parts thereof: With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium, other. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for the sole plate will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other: Other, other. The rate of duty will be 4.6 percent ad valorem.
The applicable subheading for the mortar scraper will be 8205.59.5510, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (not including glass cutters) not elsewhere specified or included; ...Other handtools and parts thereof: Other: Other: Other, of iron or steel: Other, edged handtools, other. The rate of duty will be 5.3 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.
Sincerely,
William Luebkert
Port Director
Philadelphia
REPLY TO: PORT DIRECTOR OF PHILADELPHIA