Drill bits for powered and non-powered hand tools

HQ 081638 October 10, 1989 CLA-2 CO:R:C:G 081638 MBR CATEGORY: Classification TARIFF NO.: 649.4700; 8207.90.6000 Ms. Barbara O. Frennea Manager-Mobile Division W.R. Zanes & Co., of La., Inc. P.O. Box 1006 Mobile, Alabama 36602 RE: Drill bits for powered and non-powered hand tools Dear Ms. Frennea: This ruling is in response to your letter of January 12, 1988, on behalf of Roy G. Evans, Inc. (EVCO Evans), requesting the classification of drill bits for powered and non-powered hand tools, under the Tariff Schedules of the United States Annotated (TSUS). FACTS: Two drill bits were submitted as samples. The two bits are described in the following manner: a) The bit marked P2 is a phillips insert used in both powered and non-powered hand tools for driving sheet metal screws. It is made from tool steel and measures one inch in length. b) The bit marked 42P2 is a phillips power bit for use in powered hand tools for driving fasteners and sheet metal screws. It is made from tool steel and measures two inches in length. ISSUE: What is the classification of drill bits for both hand and power operated hand tools under the Tariff Schedules of the United States Annotated (TSUS) and the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Under the TSUS, this office has previously ruled that these type of drill bits are classifiable in item 649.4700, TSUS. Schedule 6, Part 3, Subpart E, Headnote 3 of the TSUS describes the various interchangeable tools that qualify for classification under the interchangeable tool provisions. Specifically, these are tools which are designed to be fitted to hand tools or machine tools and which cannot be used independently, and include, but are not limited to, interchangeable tools for pressing, stamping, drilling,, tapping, threading, boring, broaching, milling, cutting, dressing, mortising, or screw- driving...." Furthermore, the TSUS Explanatory Notes to Schedule 6, Part 3, page 450, state:"The hand tools referred to in the quoted language include not only the hand tools of this subpart but also the power-driven hand tools provided for in parts 4 and 5 of this schedule. Under the Harmonized Tariff Schedule of the United States (HTSUSA), the General Rules of Interpretation (GRIs) govern the classification of goods. GRI 1 states, in pertinent part: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... The instant merchandise clearly is classifiable under heading 8207, HTSUSA, which encompasses: Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw-driving).... HOLDING: Under the TSUS, the drill bits are classifiable under 649.4700, TSUS, the provision for interchangeable tools for hand tools, not suitable for cutting metal. The rate of duty is 6.2% ad valorem. Under the HTSUSA, the drill bits are classifiable under subheading 8207.90.60, HTS, which provides for interchangeable tools for hand tools, not suitable for cutting metal. The rate of duty is 6.2% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division