CLA-2-84:OT:RR:NC:1:104
Mr. Ray Reynolds
Lee Hardeman Customs Brokers, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of a drill extension from Canada.
Dear Mr. Reynolds:
In your letter dated December 17, 2008, on behalf of M.K. Morse Company, you requested a tariff classification ruling.
You refer to the submitted sample as a ME12 extension. You state that it is used to extend the reach of any type of drill. This 12” extension holds the arbor and bits on handheld drills. It can also be used on stationary machine tool drills.
The applicable subheading for the ME12 extension will be 8466.10.0175, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other. The rate of duty will be 3.9 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division