CLA-2-82:RR:NC:115 D82808

Mr. Craig M. Schau
Emery Customs Brokers
6940A Engle Road
Middleburg Heights, Ohio 44130

RE: The tariff classification of sintered metal carbides cutting tips from Germany.

Dear Mr. Schau:

In your letter dated September 17, 1998, you requested, on behalf of your client Kennametal Inc., a tariff classification.

The subject merchandise are four sintered metal carbide tips described as "inserts". The products are unmounted cutting inserts typically used on lathe, milling and drilling machine tools. The cutting inserts are used as replacements for worn out inserts. The inserts are screwed or clamped to the high speed cutting machine tool holder. The entire cutting tool need not be replaced only the inserts. Four insert samples were submitted, product numbers GDR84002MU KC6840, 51004020243E 06S, 4.21503R611 CG4 and 341222OR176 CD3. The samples will be returned as per your request. The inserts are patented under a Kennametal design.

The applicable subheading for the sintered metal carbide cutting tips will be 8209.00.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Plates, sticks, tips and the like for tools, unmounted, of cermets... of sintered metal carbides. The rate of duty will be 5.1% 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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division