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HQ 083114


February 13, 1989

CLA-2:CO:R:C:G 083114 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: TSUS 8457.10.0020

Robert E. Montgomery, Jr. Esq.
Paul, Weiss, Rifkind,, Wharton & Garrison 1615 L Street, N.W.
Washington, D.C. 20036

RE: Classification of Mitsubishi MAF-RS 150B-NC Horizontal Boring and Milling Machine

Dear Mr. Montgomery:

In your letters of November 21, 1988 and February 2, 1989, you inquire as to the tariff status of the described machine tool. Our ruling follows.

FACTS:

The 150B is a horizontal spindle, floor-type milling and boring machine. Computer numerical control (CNC) is adver- tized as a standard feature and an automatic tool changer (ATC) is offered as an option. The instant machine will be imported with an ATC which services a 30-tool magazine. The 150B bores, mills, drills, reams and taps. It has a 50 taper spindle which indicates heavy milling or cutting capability.

The 150B is designed for performing time-consuming machin- ing tasks on a single workpiece and not for batch production. You state the 150B has a stationary bed and provides long Z- axis ramstock travel, with a special ramstock balancing system, thermally balanced column, and boring spindle. These features ensure a high degree of machining accuracy. These special design features lead you to conclude that the 150B is classifiable under the provision for other boring-milling machines, under subheading 8459.31.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The duty rate is 4.2 percent ad valorem. You state that the 150B had been classified as a boring, drilling and milling machine under the HTSUSA's predecessor tariff code, the Tariff Schedules of the United States Annotated (TSUSA).

ISSUE:

Is the MAF 150B classified as a boring-milling machine for tariff purposes?

LAW AND ANALYSIS:

In the absence of a contrary legislative intent, tariff terms are to be construed in accordance with their common and commercial meanings, which are presumed to be the same. In determining the common meaning of a tariff term, Customs will consider the entire record in a particular case, to include written submissions, custom and useage in the trade, and other reliable sources of information available to us. The special design features you cite in support of classifying the 150B as a boring-milling machine, alone, do not govern classification, nor does the size, weight or cost of the machine. Information before this office indicates that the machine tool industry recognizes combination boring, drilling and milling machines which are CNC operated, have ATC, and 50 taper spindles for heavy milling operations, as machining centers.

HOLDING:

The Mitsubishi MAF-RS 150B-NC horizontal boring and milling machine is a machining center for tariff purposes. It is classifiable under the provision for other machining centers, under subheading 8457.10.0035, HTSUSA, dutiable at the rate of 4.2 percent ad valorem.

Sincerely,

John Durant, Director,
Commercial Rulings Division

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