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HQ 088300

MARCH 6 1991

CLA-2:CO:R:C:G 088300 JAS


TARIFF NO.: 8208.90.6000, 8466.91.5000

Suzanne L. Natter
Alvord Systems, Inc.
P.O. Box 489
Clairton, Pa. 15025

RE: Industrial Saw Blades, Cold Rolled Carbon Steel; Polished Steel Strips Cut-to-Length, Unsharpened, Toothless, Used in Quartz Crystal Saws; Machine Tool Parts and Accessories

Dear Ms. Natter:

Your letter of November 1, 1990, to the Area Director of Customs, New York Seaport, on the issue of saw blades from South Korea, has been referred to Headquarters for reply. Our ruling follows.


The articles in issue are of cold rolled 1095 carbon steel. They are cut-to-length, typically 16 1/4 and 20 1/4 inches, 1/4 or 5/16 inch wide, and 0.2mm thick. Submitted literature indicates that up to 250 of these blades comprise a blade pack or blade head used with the Shure-Cut model 20 quartz crystal saw. Saws of this type are commonly used to cut such materials as quartz, silicon, glass and ceramics, among others. The literature states, in pertinent part, that the model 20 utilizes a recirculating free abrasive liquid to wafer or cut various types of materials. The abrasive liquid usually consists of a silicon carbide and a suspension oil. The liquid is brought to the work piece by a reciprocating horizontal blade head. The liquid is mechanically distributed over the blades which are brought into contact with the work piece. The literature concludes by stating "cutting is accomplished by the back and forth motion of the abrasive liquid and not the blades."

In a ruling to your company, dated October 25, 1990 (856755), our New York office held that the saw blades in issue were classifiable under the provision for parts and accessories
for machine [tools] of heading 8464, in subheading 8466.91.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The rate of duty is 4.7 percent ad valorem. You state that the cutting or wafering action is in fact accomplished by the back-and-forth motion of the blades to the work piece and not by the abrasive liquid. You suggest that the provision for knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof, in subheading 8208.90.6000, HTSUSA, represents the correct classification. The rate of duty is 3.7 percent ad valorem.


Whether the articles in issue are cutting blades of heading 8208.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

With certain exceptions not relevant here, chapter 82 covers only articles with a blade, working edge, working surface or other working part of (a) base metal, (b) metal carbides or cermets, (c) precious or semiprecious stones, or (d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves or the like, of base metal, which retain their identity and function after the application of the abrasive. Chapter 82, Note 1, HTSUSA. In addition, parts of base metal of the articles of chapter 82 are to be classified with the articles of which they are parts. Chapter 82, Note 2, HTSUSA.

Notes 1(a) and 1(d) are the ones that possibly apply. Note 1(a) is believed to be inapplicable because there is every indication that the abrasive liquid does the actual cutting and that the blades only apply the liquid to the work piece. There is no evidence that the blades perform any cutting function at all. Note 1(d) does not apply because the blades in issue are not "supports" for the abrasive material, which is said to be recirculating, nor do they have cutting teeth, flutes or grooves,
as the note requires. Finally, the blades do not qualify under note 2 because there is no article otherwise classifiable in chapter 82 of which they are parts.


The cold rolled carbon steel blades in issue are not provided for in heading 8208. Because there is evidence that they are suitable for use solely or principally with machines of heading 8464, they are provided for in heading 8466. Actual classification is in subheading 8466.91.5000, HTSUSA. The rate of duty is 4.7 percent ad valorem.


New York ruling 856755, dated October 25, 1990, is affirmed.


John Durant, Director
Commercial Rulings Division

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