The tariff classification of boring head sets from the Czech Republic

NY 807352 March 3, 1995 CLA-2-84:S:N:N1:104 807352 CATEGORY: Classification TARIFF NO.: 8466.10.0070 Mr. William S. Kammerer Spanek International 433 Airport Boulevard, Suite 103 Burlingame, CA 94010 RE: The tariff classification of boring head sets from the Czech Republic Dear Mr. Kammerer: In your letter dated February 16, 1995, you requested a tariff classification ruling. Boring head sets are used for precision machining operations on machine tools. The models in question are the Vhu 36, the Vhu 56, the Vhu 80 (Vhu 110) and the Vhu 125 (Vhu 160). The Vhu 110 and the Vhu 160 boring heads differ from the Vhu 80 and the Vhu 125 only by a longer slide. Boring heads are shipped together with their standard accessories. Accessories for the Vhu 36 consist of the following items: straight cutter (5x10x60-22 1710), corner cutter (5x10x60-22 1711), straight cutter (13x16x90-22 1710), corner cutter (13x16x90-22 1711), extension holder (with screw, shim and 3 sleeves), adapter sleeve dia. 16/10, straight cutter (P 20 R.H.), straight cutter (K 10 R.H.), straight cutter (P 20 L.H.), straight cutter (K 10 L.H.), socket wrench (hex. No. 4 with plastic handle), and socket wrench 23 0710. Accessories for the Vhu 56, the Vhu 80 and the Vhu 110 consist of the following items: boring bar dia. 25x100, boring bar dia. 25x160, 2 holders dia. 25x115 for the Vhu 56, 2 holders dia. 25x140 for the Vhu 80, holder (with screw, shim - dia. 25x145-Vhu 56 and 3 sleeves), 2 hexagonal sockets wrenches, adapter sleeve dia. 25/16, adapter sleeve dia. 25/20, 2 cutters 8x8x30-HSS, 2 cutters 8x8x30-P 20, straight cutter - R.H. (dia. 25 - P 20), straight cutter - L.H. (dia. 25 - P 20), straight cutter - R.H. (dia. 25 - K 10), and straight cutter - L.H. (dia. 25 - K 10). Accessories for the Vhu 125 and the Vhu 160 consist of the following items: boring bar dia. 32x150, boring bar dia. 32x250, 2 holders dia. 32x160, holder dia. 32x300 (with screw, shim and 4 sleeves), 2 hexagonal socket wrenches, adapter sleeve dia. 32/16, adapter sleeve dia. 32/20, 2 cutters 10x10x36-HSS, 2 cutters 10x10x36-P 20, straight cutter - R.H. (dia. 32 - P 20), straight cutter - L.H. (dia. 32 - P 20), straight cutter - R.H. (dia. 32 - K 10) and straight cutter - L.H. (dia. 32 - K 10). A boring head set is put together as follows: (1) a holder is fitted into the boring head, (2) a working tool (e.g., the boring bar) is inserted into the holder and (3)the assembled set is attached to the machine tool. While not directly holding the working tool, the head is the ultimate guide and holder for the tool. The boring heads imported together with their standard accessories are classified as sets with the essential character of the sets being imparted by the boring heads. The applicable subheading for the boring head sets will be 8466.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories suitable for use solely or principally with the machines of heading 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 duty rate will be 4.7 percent ad valorem. Articles classifiable under subheading 8466.10.0070, HTS, which are products of the Czech Republic, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport