How to understand the commodity classification of "cemented carbide round rods"-2[sales-manager301@wococarbide.com]

       

Commodity classification analysis:

The above three items are described mutually in the "Item Notes":

Item 81.13　Cermets and articles thereof, including waste and scrap

"This item does not include:

……

(2) Plates, rods, cutter heads and similar products for manufacturing tools are made of cermets whose main components are cohesive metal carbides (item 82.09). "

 

Item 82.09　Unassembled cermet plates, rods, blades and similar products for tools

"...The above-mentioned goods, whether sharpened or otherwise processed, are included in this heading as long as they are not mounted on tools; otherwise, they should be classified into the corresponding headings as tools, mainly heading 82.07."

 

Item 82.07　Interchangeable tools for hand tools (whether powered or not) and machine tools (for example, forging, stamping, tapping, drilling, boring, reaming and milling, turning or screwing machines), including metal Die for drawing or extrusion and rock drilling or drilling tools

"This item does not include:

……

(5) Plates, rods, cutter heads and similar products made of cermet but not assembled for tools (item 82.09). "

 

To analyze and exclude the above three tax codes one by one, we still have to focus on the attributes of the goods themselves. The "hard alloy round bar" is made by mixing raw materials with tungsten carbide and cobalt proportions, drying-pressing forming-high temperature sintering-according to the angular size requirements, fine cutting, sandblasting, and finally made. It can be installed on a machine tool, and its processing dimensions and processing technology have made the product have a special purpose. Therefore, it is not properly classified according to general metal ceramic products.