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HQ 085568

October 11, 1989

CLA-2 CO:R:C:G 085568 JMH


TARIFF NO.S: 8466.10.0070; 8466.93.7000

Linda J. Pirrami
C.J. Tower Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: Boring and Facing Head Sets

Dear Ms. Pirrami:

Your August 21, 1989, letter requesting a reconsideration of NY Ruling 842710 has been referred to this office for a reply.


The merchandise in question are boring and facing head sets to be imported from Czechoslovakia. The sets include a boring and facing head, boring bars, boring bar holders, extension holders, reinforcing rings, reducing sleeves and tool bits. The set is put together and attached to a boring-milling machine, enabling the machine to perform numerous boring functions for use by the metalworking industry.

The importer describes the attachment as follows:

The shank is mounted to the machine spindle. The Boring and Facing Head is attached to the shank. The holder is then fitted into the Boring and Facing Head. The toolbit or boring bar is inserted in the bottom of the holder. The toolbit is your working tool.

It is agreed that the items imported together should be classified as sets and that the essential character of the sets is imparted by the boring and facing head. The goods were originally classified as "tool holders" within subheading 8466.10.00, Harmonized Tariff Schedule of the United States (HTSUSA). The importer contests this description of the goods.


Whether the boring and facing head is a "tool holder" within heading 8466.10.00, Harmonized Tariff Schedule of the United States (HTSUSA).


The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that goods shall be classified according to the headings and any relevant section and chapter notes. The proper heading in this instance is 8466, HTSUSA. GRI 6 states:

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules...the relative section, chapter and subchapter notes also apply...

Since the GRI's for headings apply equally to subheadings, when two or more subheadings are applicable, the most specific description "shall be preferred." GRI 3(a), HTSUSA (emphasis added).

The competing subheadings are 8466.10.00 and 8466.93.70, HTSUSA. The subheadings describe:

8466 Parts and accessories suitable for use solely or principally with the machines of headings 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...

8466.10.0070 Tool holders and self-opening dieheads...Other

8466.93.7000 For machines of heading 8456 to 8461...Other

The key to determining which subheading applies is found in the definitions of the terms "accessory" and "tool holder" within the Explanatory Notes to the HTSUSA. The Explanatory Notes are not dispositive, but should be looked to when determining the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Explanatory Note 84.66 defines "accessories" as "subsidiary devices used in connection with machine-tools..." (emphasis
added) Harmonized Commodity Description and Coding System, Explanatory Notes, Vol. 3, p. 1288. The note continues by stating tool holders "hold, guide or operate the working tool" and "...are of very varied types..."

It is the opinion of this office that the boring and facing head is a tool holder for classification purposes. The head is not a subsidiary device, but an essential piece of the machinery, which allows the working tool to operate. Although the head may not directly hold the working tool, it is the ultimate guide and holder for that tool.

The boring and facing head is a part of "machines of heading 8456 to 8461" since the boring-milling machine is classified within heading 8459, HTSUSA. However, the GRI's require that the most specific subheading be used. The boring and facing head acts as a special tool holder, one of many varieties. Therefore, the boring head is classifiable within subheading 8466.10.00, HTSUSA.


The boring and facing head set was properly classified within subheading 8466.10.00, HTSUSA, as a "tool holder." The rate of duty is 4.9 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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