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NY 862307


MAY 08, 1991

CLA-2-84:S:N:N1:104 862307

CATEGORY: CLASSIFICATION

TARIFF NO.: 8460.11.0080; 8460.19.0050; 8460.21.0080; 8460.29.0010; 8460.39.0050; 8464.90.0080

Mr. John P. Capriola
Ingersoll GmbH (Inc.)
1301 Eddy Avenue
Rockford, Illinois 61103-3173

RE: The tariff classification of machine tools from Germany.

Dear Mr. Capriola:

In your letter dated April 8, 1991 you requested a tariff classification ruling.

The Waldrich Siegen Roll Grinders are designed to grind rolls such as those used in the pulp and paper industry and in rolling mills. The machines come in many sizes, accomodating rolls up to 150 tons, 2500 mm diameters and unlimited lengths. The machine description generally indicates the maximum workpiece weight in tons and the overall length of the roll it can handle. Numerically controlled machines are identified as NC (open loop) or CNC (closed loop).

The Waldrich Coburg Way Grinders (guideway and surface grinding machines) come with fixed or adjustable crossrails. The fixed crossrail machines are equipped with a universal grinding head. The vertically adjustable crossrail machines have a universal and a peripheral grinding head. Both types are available in three different versions: S - conventional control, SPS - CNC for partly automatic grinding, and SNC - CNC for automatic grinding. The Waldrich Coburg Way Grinding Centers are CNC fixed crossrail machines with double table or palleting systems to reduce loading, unloading and measuring times. Other features include fully automatic balancing, dressing and wheel changing.

The Automatic Cutter Grinder A 1250 is a cam-operated (non- CNC) tool grinder said to be most economically applied to grinding face mills, arbor cutters, gear cutters and profile cutters. It also features a cam-making attachment to assure accurate duplication of contours.

The ESM Electrode Abrading Machine is specially designed for the manufacture of graphite electrodes. The ESM features a pallet system for clamping the electrode and tool outside of the machine, a splash tank, CNC controlled feed, four precision feed screws to provide constant and parallel feed of the tool platen and a portal type machine frame with integrated counterbalance. The workpiece electrode follows a circular path while the abrading tool is advancing. The abrading tool material may be an epoxy-silicon carbide mixture or steel. The abrading table of the machine generates the cutting speed with its orbiting (or circular motion). The feed rate is a function of the graphite quality, flushing, abrading tool surface and electrode geometry.

The applicable subheading for the CNC roll grinders will be 8460.21.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other metal grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: Numerically controlled. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the non- CNC roll grinders will be 8460.29.0010, HTS, which provides for other metal grinding machines ... other than CNC, also at 4.4 percent.

The applicable subheading for the CNC way grinders will be 8460.11.0080, HTS, which provides for flat-surface metal grinders, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: Numerically controlled. The rate of duty will be 4.4 percent. The applicable subheading for the non-CNC way grinders will be 8460.19.0050, HTS, which provides for flat-surface metal grinders ... other than CNC, also at 4.4 percent.

The applicable subheading for the Automatic Cutter Grinder A1250 will be 8460.39.0050, HTS, which provides for sharpening (tool or cutter grinding) machines: other than numerically controlled. The rate of duty will be 4.4 percent.

The applicable subheading for the ESM Electrode Abrading Machine will be 8464.90.0080, HTS, which provides for other machine tools for working stone, ceramics, concrete, asbestos- cement or like mineral materials. The rate of duty will be 3 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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