Which HTS code does CBP ruling HQ 088174 classify an end mill cutter under?

Three lines were named: 8207.70.30.30 (where the tool lands), 8207.50.40.30 (the twist-drill line CBP rejected) and 8207.70.60.30 (the residual milling subheading it did not need). The holding disposes of each one explicitly, which is why the table above carries a ruling-relevance column instead of a flat code list.

Is 8207.70.30.30 duty free under any US free trade agreement?

Yes — but only under a preference program, and only if the origin rule is met. Column 1 General (5%) applies to goods from countries with normal trade relations; Column 2 (60%) applies to the short non-NTR list. The Special column carries a Free rate under 18 preference programs, so a zero rate depends on the origin rule and its documentation, not on the code alone.

Why did CBP reject the twist-drill line 8207.50.40.30 for this tool?

Because the tool's primary function is milling, not hole making. CBP read “for” in 8207.50 and 8207.70 as a suitability test and found that the serrated helical flutes shape or dress a hole rather than cut it by end-cutting. Twist drills sit on 8207.50.40.30 at 8.4% Column 1.

Is CBP ruling HQ 088174 still in force in 2026?

Yes. Ruling HQ 088174 was signed 1991-02-27 and our archive shows it still active; no later ruling cites or modifies it. Its holding — that a plunge-cutting end mill belongs to the milling subheading — is still the operative test, but the rate on the line moved: 7.2% in 1991, 5% today.

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End mill cutter HS code: CBP ruling HQ 088174 classifies it under 8207.70.30.30

Direct answer

8207.70.30.30 — end milling cutters whose cutting part contains over 0.2% chromium by weight, classified for milling rather than drilling. Column 1 General rate 5%; Column 2 rate 60% (HTS 2026-11-06). The 1991 ruling assessed 7.2% on this line.

Record: CBP ruling HQ 088174 — a single CROSS document, issued once and republished verbatim
Signed: 1991-02-27
CROSS archive: captured 2026-10-29, 2,350 documents, each with its own source URL and retrieval date
HTS schedule: USITC export, vintage 2026-11-06 — a separate source from the ruling archive
Why this page is unique: the only document in the archive whose subject is an end mill cutter, and the only one citing 8207.70.30.30. No document in the archive modifies or revokes it.
Source: rulings.cbp.gov — ruling 088174, retrieved 2026-10-29

What the ruling actually decided

An importer asked CBP to classify an end mill cutter from Spain: a rotary tool for metal-working machine tools, 3 3/4 inches long, four serrated helical flutes, square-ended so its end teeth cut to the center. Atlanta's field officers had told the importer they would treat it as a twist drill. That single word decided which subheading applied, and with it a rate difference of several points of ad valorem. CBP held the other way: the tool can plunge cut, but plunge cutting is a normal end-mill function, and the serrated flutes shape or dress a hole rather than cut it by end cutting. So the drilling subheading was eliminated and the milling subheading applied.

The reading that matters for any exporter holding a similar tool: “for” in 8207.50 and 8207.70 is a word of suitability, not a word of capability. A tool that can do both functions is classified by its primary design intent — and the evidence CBP weighs is the geometry in front of it (flute form, end teeth, how the cutting edges engage the workpiece), not the label on the invoice.

The HTS lines named in HQ 088174

HTS code	Description (verbatim from HTSUS)	Col 1 General	Col 2	Ruling relevance
`8207.50.40.30`	Twist drillsParent line 8207.50.40: Suitable for cutting metal, and parts thereof	8.4%	50%	rejected by the holding
`8207.70.30.30`	End milling cuttersParent line 8207.70.30: With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium	5%	60%	classified here
`8207.70.60.30`	End milling cuttersParent line 8207.70.60: Other	2.9%	35%	considered, residual subheading

Descriptions and rates are read from the official USITC HTS export (vintage 2026-11-06); the relevance column is this ruling's own disposition of each line, not a general statement about the subheading.

Current rate check (HTS 2026-11-06)

As of the HTS vintage 2026-11-06, heading 8207 carries 48 ten-digit statistical lines: none of them is Free under Column 1, the most common rate being 5% on 15 lines, then 2.9% on 12, across a spread from 1.6% to 8.4%.

The line this ruling lands on, 8207.70.30.30, is 5% under Column 1 and 60% under Column 2 — a different figure from the 7.2% assessed in 1991, which is exactly why a 1991 ruling should never be quoted for a 2026 duty estimate.

See all 48 lines under heading 8207 →

What this means if you import an end mill in 2026

Two numbers, one page, and they disagree. The ruling gives you the classification — which is the durable part, because it turns on product geometry and the geometry of an end mill has not changed. The rate is the volatile part: it moves with schedule amendments, Section 301 actions and the origin of the goods. Use the ruling to settle the heading, then price the duty from today's line and today's Chapter 99 overlays. Our duty calculator takes the HTS line and origin and returns the stacked rate; the HS code finder walks from a product description to candidate headings before you commit.

If the tool is a close call between drilling and milling, the ruling is the precedent worth citing in your own file: it is the one CBP document that states the suitability test applied to a plunge-cutting rotary tool. Pull the full text of HQ 088174 and keep it with the entry paperwork. For monitoring changes to the line, the paid tier tracks rate and Chapter 99 changes against your saved codes — see plans and pricing.

Questions this ruling answers

Which HTS code does CBP ruling HQ 088174 classify an end mill cutter under?: Three lines were named: 8207.70.30.30 (where the tool lands), 8207.50.40.30 (the twist-drill line CBP rejected) and 8207.70.60.30 (the residual milling subheading it did not need). The holding disposes of each one explicitly, which is why the table above carries a ruling-relevance column instead of a flat code list.
Is 8207.70.30.30 duty free under any US free trade agreement?: Yes — but only under a preference program, and only if the origin rule is met. Column 1 General (5%) applies to goods from countries with normal trade relations; Column 2 (60%) applies to the short non-NTR list. The Special column carries a Free rate under 18 preference programs, so a zero rate depends on the origin rule and its documentation, not on the code alone.
Why did CBP reject the twist-drill line 8207.50.40.30 for this tool?: Because the tool's primary function is milling, not hole making. CBP read “for” in 8207.50 and 8207.70 as a suitability test and found that the serrated helical flutes shape or dress a hole rather than cut it by end-cutting. Twist drills sit on 8207.50.40.30 at 8.4% Column 1.
Is CBP ruling HQ 088174 still in force in 2026?: Yes. Ruling HQ 088174 was signed 1991-02-27 and our archive shows it still active; no later ruling cites or modifies it. Its holding — that a plunge-cutting end mill belongs to the milling subheading — is still the operative test, but the rate on the line moved: 7.2% in 1991, 5% today.

Method: every figure on this page is recomputed at build time from our CROSS ruling archive (vintage 2026-10-29, 2,350 documents captured with per-document source URL and retrieval timestamp) and the official USITC HTS export (vintage 2026-11-06); the ruling text is republished verbatim from CBP CROSS. This digest is informational. Only CBP issues binding rulings; re-verify a classification position against the current schedule before entry.