CLA-2-38:OT:RR:NC:2:239
Mr. Karl Krueger
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of Polycrystalline Cubic Boron Nitride (PCBN) cutting inserts from Japan
Dear Mr. Krueger:
In your letter dated February 5, 2009, on behalf of Sumitomo Electric Carbide, Inc. you requested a tariff classification ruling.
Polycrystalline Cubic Boron Nitride (PCBN) inserts are used for turning and boring, profiling, grooving, milling and hole making in various materials. They are available in a variety of shapes for different applications and have a tungsten carbide base in their disc form. The PCBN discs are cut and then brazed to a support matrix of tungsten carbide. Included in the support matrix are inorganic binder materials which include titanium boride, titanium chloride, titanium nitride, aluminum boride, aluminum nitride, and aluminum oxide. They are not capable of use by themselves but must always be attached to the bodies for use as composite tools.
The applicable subheading will be 3824.90.3900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures of two or more inorganic compounds: Other. The rate of duty will be free.
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 Richard Dunkel at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division