CLA-2-82:OT:RR:NC:N1:118
Jeongeun Kim
Cusan Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu
Seoul 07806
South Korea
RE: The tariff classification of steel cores from South Korea
Dear Mr. Kim:
In your letter dated May 19, 2025, on behalf of Hwashin H-Steel Co., Ltd., you requested a tariff
classification ruling.
The items under consideration are identified as steel cores, model 5424640118. Each core is a circular steel
disc upon which diamond segments are welded onto. The cores are supplied to diamond tool manufacturers
to construct diamond circular sawblades. You have stated that the steel cores will be imported in various
diameters and thicknesses. Based upon the pictures and specifications you provided, the steel cores are fully
prepared to accept the diamond segments at the time of importation.
The applicable subheading for the steel cores, model 5424640118, will be 8202.39.0040, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for handsaws, and metal parts thereof ; blades for
saws of all kinds (including slitting, slotting, or toothless saw blades), and base metal parts thereof: circular
saw blades, and parts thereof: other, including parts: diamond sawblade cores. The general rate of duty will
be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
8202.39.0040, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Anthony Grossi at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division