Effective 7 February 2000, US Customs reclassifies tungsten carbide wear pads for blades used with snow plows and motor grades manufactured in China as a working part of the blade under subheading 8431.49.90, HTSUS (duty free), providing for "Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Other: Other." With this action US Customs revokes an earlier ruling which classified the subject merchandise under subheading 8113.00.0000, HTSUS (4.1% 1998 duty rate), providing for "Cermets and articles thereof, including waste and scrap." US Customs also intends to revoke any ruling not specifically identified to reflect the proper classification of the subject merchandise.

The merchandise in question is described as tungsten carbide wear pads or inserts that form the cutting edge or working part of blades on snow plows, motor graders and bulldozers. The pads are 88-90% tungsten carbide. In the US, the pads are brazed or welded in a groove milled into the blades' edge. As such, the pads are not replaceable and become integral working parts of the blade. At issue is whether the tungsten carbide wear pads are parts solely or principally used with earth moving machines. US Customs has determined that the pads become an integral part to the blade of the machine and that when the pads become worn the entire blade is replaced-the earlier ruling stated that when the wear pad wore out it was simply replaced by another pad. As such, it is now US Customs position that the wear pads are an integral component of the blade and is properly classified under subheading 8431.49.90, HTSUS.