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HQ 081829


July 22, 1988

CLA-2 CO:R:C:G 081829 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 674.3406; 8457.10.0020

Mr. Hiroshi Terada
Mitsubishi International Corporation
873 Supreme Drive
Bensenville, Illinois 60106

RE: Classification of the M-VB Vertical Precision Miller

Dear Mr. Terada:

In your letter of December 22, 1987, you inquire as to the tariff classification of the M-VB series vertical precision miller from Japan. Brochures were submitted. You have subsequently informed us that the model M-VB 24/15 may have already been entered at the port of San Francisco.

FACTS:

Our New York office indicates that the M-VB is a vertical spindle combination boring, drilling, and milling machine. It has computer numerical control (CNC), an automatic tool changer (ATC) to service a 24 tool magazine, and a 50 taper spindle which suites the M-VB for heavy face milling and end milling operations. Automatic pallet changers (APC), 40 or 60 tool magazines, and cross direction chip conveyor are among available options.

ISSUE:

Are the machines in the M-VB series regarded, for tariff purposes, as combination boring, drilling, and milling machines, or as machining centers?

LAW AND ANALYSIS:

Combination boring, drilling, and milling machines with numerical controls and vertical spindles, are metal-working machine tools provided for under the tariff provision for boring, drilling, and milling machines, including vertical turret lathes, in item 674.3419, Tariff Schedules of the United States Annotated (TSUSA), dutiable at the rate of 4.2 percent ad valorem.

You indicate that the machines in the M-VB series perform these functions. Moreover, you maintain that specifications for these machines, to include table size, axis travel, spindle end-table surface distance, loading capacity, and weight, are distinctly larger than those for the M-V series machining center, which your company also markets. You conclude that machines in the M-VB series are therefore classifiable in item 674.3419.

We disagree that specifications alone govern the classifi- cation of this merchandise. Information before this office indicates that in the machine tool industry combination boring, drilling, and milling machines which are numerically controlled, either computer operated (CNC) or otherwise, have automatic tool changers (ATC), and 50 taper spindles for heavy milling operations, are recognized as machining centers. Metal-working machine tools which are machining centers, and are of the vertical-spindle type with a Y-axis travel of over 26 inches (660 mm), are classifiable in item 674.3406, TSUSA. Machines in Mitsubishi's M-VB series all have a Y-axis travel of over 26 inches (660 mm).

HOLDING:

The Mitsubishi vertical precision miller, M-VB series, is classifiable under the provision for other boring, drilling, and milling machines, including vertical turret lathes, machining centers, in item 674.3406, TSUSA.

Merchandise classifiable in item 674.3406, TSUSA, may be within the terms of the Agreement on Trade in Certain Machine Tools between the United States and Japan. Further information may be obtained by writing to the International Trade Administration, Office of Agreements Compliance, Department of Commerce, Washington, D.C. 20230.

The Harmonized Tariff Schedule of the United States Annotated (HTSUSA), is scheduled to replace the TSUS as the tariff code of the United States. The HTSUSA subheading for the Mitsubishi vertical precision miller, M-VB series, is 8457.10.0020, Machining centers with automatic tool changers: Vertical-spindle machines with a Y-axis travel of over 660 mm.

This represents the current position of the Customs Service on the classification of this merchandise under the HTSUSA. However, if there are changes in these provisions prior to enactment of the HTSUSA, this advice may not continue to apply.

Sincerely,

John Durant, Director

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