H278181

HQ H278181 January 19, 2021 CLA-2 OT:RR:CTF:TCM H278181 ALS CATEGORY: Classification TARIFF NO.: 8466.10.01 Mr. Heidar Nuristani Central Purchasing, LLC 3491 Mission Oaks Boulevard Camarillo, California 93011 RE: Modification of HQ H097658 (December 31, 2013) regarding the tariff classification of Mandrels; Modification of HQ H251432 (October 20, 2016) regarding the tariff classification of Mandrels. Dear Mr. Nuristani: In a letter to U.S. Customs and Border Protection (CBP), you had requested a reconsideration of a tariff classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS) for a bi-metal hole saw kit that includes mandrels. In CBP Ruling NY N090938 (February 10, 2010), CBP classified the saw kit under subheading 8207.50.20, HTSUS, which provides for " Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Tools for drilling, other than for rock drilling, and parts thereof: With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium. . .” We also noted in the ruling that the “six hole saws are appropriately classified in heading 8202, HTSUS, as saw blades; and the two mandrels are appropriately classified in heading 8207, HTSUS, as tools for drilling.” [Emphasis added.] In CBP Ruling HQ H097658, we reconsidered NY N090938 and found the ruling to be in error with respect to the classification of the bi-metal hole saw kit including mandrels. HQ H097658 revoked NY N090938. In doing so, HQ H097658 noted that in some cases the mandrels with drill bits of the kit were imported separately. While mandrels were not the subject of that ruling, HQ H097658 stated that “the two mandrels are appropriately classified in heading 8207, HTSUS, as tools for drilling.” The article classified in HQ H097658, bi-metal hole saw kit including mandrels, is not at issue here. In CBP Ruling HQ H251432, we reconsidered NY J82340 (March 25, 2003) and found the ruling to be in error with respect to the classification of the Newell Rubbermaid Metal/Wood Door Kit and Wood Door Kit. In doing so, we stated that the “Metal/Wood Door Kit consists, in relevant part, of 2 bi-metal hole saws of heading 8202, HTSUS, and a mandrel of heading 8207, HTSUS.” [Emphasis added.] The articles classified in HQ H251432, the Newell Rubbermaid Metal/Wood Door Kit and Wood Door Kit, are not at issue here. We emphasize that the subject of this proposed modification are not the articles that were actually classified in the cases under reconsideration. Rather, the subject of this proposed modification are the statement from HQ H097658 that “The six hole saws are appropriately classified in heading 8202, HTSUS, as saw blades; and the two mandrels are appropriately classified in heading 8207, HTSUS, as tools for drilling” [Emphasis added] and the statement from HQ H251432 that “As an initial matter, CBP observes that the Metal/Wood Door Kit and Wood Door Kit each consist of a variety of individual component articles that are, prima facie, classifiable in two or more headings. Specifically, the Metal/Wood Door Kit consists, in relevant part, of 2 bi-metal hole saws of heading 8202, HTSUS, and a mandrel of heading 8207, HTSUS” [Emphasis added]. In other words, the statements regarding the classification of mandrels as stand-alone articles is what is under consideration here. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to modify HQ H097658 with respect to the statement regarding the classification of mandrels alone and modify HQ H251432 with respect to the statement regarding the classification of mandrels, was published on April 15, 2020, in Volume 54, Number 14 of the Customs Bulletin. No comments were received in response to this notice. FACTS: The subject mandrels in each case are cylinders made of metal that have an indentation at one end into which a metal drill bit is fitted, or around which other metal is fixed so that it may be worked. Mandrels are at times referred to as “arbors”, as discussed below. ISSUE: Are the stand-alone mandrels referenced in HQ H097658 and the stand-alone mandrel referenced in HQ H251432, as described above, properly classified under heading 8207, HTSUS, which provides for “Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof”, or under heading 8466, HTSUS, which provides for “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 the machines; tool holders for any type of tool for working in the hand”? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. The HTSUS headings and subheadings at issue are the following: 8207 Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: 8207.50 Tools for drilling, other than for rock drilling, and parts thereof: 8207.50.20 With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium... * * * 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 the machines; tool holders for any type of tool for working in the hand: 8466.10.01 Tool holders and self-opening dieheads... Note 2 to Chapter 82, HTSUS, states that “[p]arts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and toolholders for handtools (heading 8466).” The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). We note that a mandrel is not defined within the HTSUS or within the ENs. When a term is not defined within the HTSUS, the common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities, and other reliable sources. Nippon Kogasku (USA Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (Fed. Cir. 1982). The term “mandrels” is defined as a “spindle or an axle used to secure or support material being machined or milled” or a shaft on which a working tool is mounted

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. The HTSUS headings and subheadings at issue are the following:8207 Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof:8207.50 Tools for drilling, other than for rock drilling, and parts thereof:8207.50.20 With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium...* * * 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 the machines; tool holders for any type of tool for working in the hand:8466.10.01 Tool holders and self-opening dieheads... Note 2 to Chapter 82, HTSUS, states that “[p]arts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and toolholders for handtools (heading 8466).”The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the