As stated in the Explanatory Notes to heading 84.67, ‘“The expression “tools for working in the hand” means tools designed to be held in the hand during use …”. Subheading 84, HTSUS, is not applicable as heading 8467 covers tools only for working in the hand. In your letter, you propose classifying the machine in subheading 84, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other…Routers. During this conversation, it was also determined that this ruling is to address the classification of the CarveWright™ machine only, not the entire CarveWright™ woodworking system. While it is capable of performing various operations such as ripping, cross cutting, jointing, mitering and routing, the principal function is routing. 2008 with a member of my staff, you confirmed that the machine is principally used for working wood. During a telephone conversation on May 6. The machine is capable of routing materials such as wood, hard plastic and similar hard materials. It does not refer to a cutting function like a saw. “Cut motor” refers to the motor that drives the routing/carving bit. The machine uses a standard 1/16” carbide router or carving bit. Maximum cut depth is 1” (or length of cutting flutes). Cut motor speed (no load) is 20,000 rpm while the cut motor horsepower (peak) is 1.0 Hp. The machine weighs 70 lbs (31.8 kg) and has an electrical rating of 110VAC at 8A, 60 HZ. The CarveWright™ Woodworking Computer Controlled Carving Machine is designed for a user to create complex carvings such as custom signs and detailed reliefs for mantles and cabinetry. Corcoran: In your letter dated Apyou requested a tariff classification ruling.

RE: The tariff classification of a woodcarving machine from China Dear Mr.

Carvewright machines