Customs classification of carbide tipped circular saw blades placed under the tariff heading for saws and blades for hand or machine saws.

Imported carbide tipped circular saw blades were classified under Heading 82.01/04 because that heading specifically covers saws and blades for hand or machine saws, including toothless saw blades. Heading 82.05 was rejected since the goods were not interchangeable tools for hand tools or machine tools, but saw blades intended only for machine tools. Heading 82.06 was also rejected because the goods were saw blades, not knives or cutting blades for machines or mechanical appliances. Heading 84.45/48 was inapplicable because articles of Chapter 82 are excluded from Chapter 84 by Note 1(ij) to Section XVI.

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Issues: Classification of imported carbide tipped circular saw blades whether under Heading 82.01/04, Heading 82.06 or Heading 84.45/48 of the Customs Tariff Act, 1975.

Analysis: Heading 82.05 was ruled out because the goods were not interchangeable tools for hand tools or machine tools, but saw blades designed for use only in machine tools. Heading 82.06 was also ruled out because the goods were saw blades and not knives or cutting blades for machines or mechanical appliances. Heading 84.45/48 was held inapplicable because articles of Chapter 82 are excluded from Chapter 84 by Note 1(ij) to Section XVI. Heading 82.01/04 specifically covers saws and blades for hand or machine saws, including toothless saw blades, and was supported by the cited tariff and tribunal precedents.

Conclusion: The imported goods were classifiable under Heading 82.01/04 and not under the alternative headings claimed by the appellants.

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