PHILADELPHIA, PA

CLA-2-82:S:N:C06 B82301

Ms. Cathy Schleiger
A.W. Fenton Company Inc.
1157 Raring Avenue
Columbus, Ohio 43219-2357

RE: The tariff classification of masonry drill bits, high speed drill bits, and wood cutting bits from China. Dear Ms. Schleiger:

In your letter dated February 11, 1997, you requested a tariff classification ruling on behalf of Consolidated Stores Corporation.

The samples you provided are 1) 8 pc. masonry drill bits 2) 20 pc. high speed drill bit set and 3) 6 pc. power wood cutting bits.

The applicable subheading for the masonry drill bits will be 8207.50.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Interchangeable tools for handtools, whether or not power operated,...etc.: Tools for drilling, other than for rock drilling, and parts thereof: With cutting part containing by weight over 0.2 percent of chromium...: Masonry drills. The duty rate will be 5.9 percent ad valorem.

The applicable subheading for the high-speed drill bit set will be 8207.50.2055, Harmonized Tariff Schedule of the United States (HTS), which provides for Interchangeable tools for handtools, whether or not power operated,...etc.: Tools for drilling, other than for rock drilling, and parts thereof: With cutting part containing by weight over 0.2 percent of chromium...: Twist drills: Other. The duty rate will be 5.9 percent ad valorem.

The applicable subheading for the power wood cutting bits will be 8207.90.3080, Harmonized Tariff Schedule of the United States(HTS), which provides for Interchangeable tools for handtools, whether or not power-operated,...etc; Other interchangeable tools, and parts thereof: Other: Cutting tools with cutting part containing by weight over 0.2 percent of chromium...: For woodworking: Other. The rate of duty will be 5.9 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 this 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