HQ 0087360 - NC drilling and tapping center, other threading or tapping machines machine tool, machining center, automatic tool change, spindle - United States International Trade Commision Rulings

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HQ 087360

September 7, 1990

CLA-2 CO:R:C:G 087360 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8459.70.00

Mr. H. Kumei
Assistant to General Manager
Traffic Division
Sumitomo Corporation of America
345 Park Avenue
New York, NY 10154

RE: NC drilling and tapping center, other threading or tapping machines machine tool, machining center, automatic tool change, spindle

Dear Mr. Kumei:

Your letter of May 8, 1990, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") for certain drilling and tapping centers was referred to this office for a reply.

FACTS:

The articles in question are the WADO Models FD-6VA, 6HA, 8VA and 8HA NC Drilling and Tapping Centers imported by Sumitomo Corporation of America from Japan. "VA" indicates a vertical machine and "HA" indicates a horizontal machine. The numbers "6" and "8" refer to the number of spindles each model possesses.

The WADO models each have a 40 taper spindle. They are NC controlled. The models do not have automatic tool changers nor do they have automatic tool change ability. You state that the machines have only slight milling capability and cannot perform boring.

ISSUE:

Whether the NC Drilling and Tapping Centers are classified in subheading 8457.10.00, HTSUSA, as "Machining centers...", in subheading 8459.21.00, HTSUSA, as "Machine tools (including way- type unit head machines) for drilling, boring, milling, threading or tapping...Other drilling machines...Numerically
controlled...", or in subheading 8459.70.00, HTSUSA, as "Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping...Other threading and tapping machines..."

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and...according to the following provisions..."

Machine tools are classified in Chapter 84, HTSUSA. Chapter 84, Note 4, HTSUSA, states that only machines with some form of automatic tool change ability are classified under heading 8457, HTSUSA. Therefore, the drilling and tapping machines in question are not machining centers and are classifiable under heading 8459, HTSUSA, as machine tools.

Once the heading is resolved, the proper subheading must then be determined. According to GRI 6, HTSUSA, goods must meet the terms of the subheading and the legal notes under GRI 1 just as they must for the headings. The subheadings in contention are as follows:

8459.21.00 Other drilling machines...Numerically controlled...

8459.70.00 Other threading and tapping machines...

Chapter 84, Note 7, HTSUSA, requires that when a machine has more than one function, it must be classified according to its principal function. The subject WADO models perform both drilling and tapping. It is the opinion of this office that the principal function of these machines is the tapping function. Drilling machines under subheading 8459.21.00 do not necessarily tap. However, drilling is a part of the tapping function, and therefore, tapping machines will also drill. The purpose for obtaining a machine such as the WADO models is for the tapping function.

In accordance with GRI 6, GRI 1 and Chapter 84, Note 7 the principal function of the WADO models is tapping. The appropriate classification for the machine tools is in subheading 8459.70.00, HTSUSA, as "Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping...Other threading and tapping machines..."

HOLDING:

The machine tools in question, the WADO Models FD-6VA, 6HA, 8VA and 8HA NC Drilling and Tapping Centers, are able to perform drilling and tapping operations. In accordance with GRI 1, the models meet the terms of heading 8459. In accordance with GRI 6, GRI 1, and Chapter 84, Note 7, the principle function of the WADO models is tapping. The appropriate classification for the WADO machine tools is in subheading 8459.70.00, HTSUSA, as "Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping...Other threading and tapping machines..."

Sincerely,

John Durant, Director
Commercial Rulings Division

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