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NY C83143

January 29, 1998

CLA-2-84:RR:NC:1:104 C83143


TARIFF NO.: 8464.10.0080

Ms. Carrie Small
American Overseas Air Freight, Inc.
11034 South La Cienega Boulevard
Inglewood, CA 90304-1198

RE: The tariff classification of a wet tile saw from Germany

Dear Ms. Small:

In your letter dated December 23, 1997 on behalf of MK Diamond Prod you requested a tariff classification ruling.

Model MK-270 is a portable wet tile saw. It features an adjustable 45o cutting head which allows for precise miter cuts. Unit also rips 12" tile and diagonally cuts 8" tile. The model weighs 28 lbs. and measures 26"L x 17"W x 19"H. Other features include a 7" blade, a water pump, a 110V 60Hz motor and a conveyor cart.

Printed on the literature included in your submission is "Made in the U.S.A." and a depiction of the American flag. As you indicate the country of origin to be Germany, this misleading statement must be removed prior to the importation of the wet tile saws.

As per your request, the submitted sample of Model MK770 will be returned to your office.

The applicable subheading for the Model MK-270 wet tile saw will be 8464.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: Sawing machines...Other. The rate of duty will be Free.

In your letter, you ask that we consider 8202.10.0000, HTS, as a possible classification. Consideration has been given to this subheading which provides for handsaws. The handsaws covered by 8202.10.0000, HTS, are tools which can be used independently in the hand. The General Explanatory Notes to Section XV, Chapter 82 state, in pertinent part, that "Appliances are, however, generally classified in Chapter 84 ... if, by reason of their weight or size or the degree of force required for their use, they are fitted with base plates, stands, supporting frames, etc., for standing on the floor, bench, etc.. Literature indicates that the unit in question comes equipped with a steel frame and will be placed on a bench or work table. In view of this fact, subheading 8202.10.0000, HTS, would not be applicable.

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 212-466-5670.


Robert B. Swierupski

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