The tariff classification of abrasive cut-off machines from Taiwan.

NY H85282 August 21, 2001 CLA-2-84:RR:NC:1:104 H85282 CATEGORY: Classification TARIFF NO.: 8461.50.8020 Mr. Timothy R. Hahn, C.P.M. Milwaukee Electric Tool Corporation 13135 West Lisbon Road Brookfield, Wisconsin 53005 RE: The tariff classification of abrasive cut-off machines from Taiwan. Dear Mr. Hahn: In your letter dated August 13, 2001 you requested a tariff classification ruling. The literature describes heavy duty 14” abrasive cut-off machines, catalog item numbers 6176-20 and 6175-6. The specifications indicate the capacities for cutting pipe, bar stock and square stock. The 6176-20 has a heavy duty cast iron base and weighs 47.5 lbs while the 6075-6 weighs 35.4 lbs. Both models have 15 amp motors and use abrasive cut-off wheels 14” in diameter x 3/32” thickness with a 1” arbor hole. You state that they are portable machines and suggest that they may qualify for classification under HTS subheading 8508.20.0090, which provides for electromechanical tools for working in the hand with self-contained electric motor: saws. The Explanatory Notes to the Harmonized Tariff Schedule for heading 8508 indicate that the heading is restricted to electro-mechanical tools … which are designed for “working in the hand” as defined in the Explanatory Notes to heading 8467. The expression “tools for working in the hand” means tools designed to be held in the hand during use. The notes to heading 8508 also indicate that mechanical tools fitted with a baseplate, whether or not portable, are excluded. Although the models at issue here are hand directed and controlled, they are clearly bench top machines. The applicable subheading for the abrasive cut-off machines, catalog numbers 6176-20 and 6175-6, will be 8461.50.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools … working by removing metal or cermets: sawing or cutting-off machines: other. The rate of duty will be 4.4 percent. 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 Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division