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NY 866190


AUG 26 1991

CLA-2-84:S:N:N1:104 866190

CATEGORY: CLASSIFICATION

TARIFF NO.: 8465.95.0015

Mr. A.T. Onyszko
Delta International Machinery Corp.
246 Alpha Drive
Pittsburgh, PA 15238-2985

RE: The tariff classification of bench mounted drill presses from Taiwan.

Dear Mr. Onyszko:

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

The Delta 12" Drill Press, Model 11-990, features five speed options (620 to 3100 rpm) which allow drilling in a wide variety of materials, a table raising and lowering system, and a tilt table. The basic machine has a 1/3 HP, single phase, 115V induction motor, 0 - 1/2" capacity chuck and key, belt and pulleys as standard equipment. Accessory attachments are available for sanding, plug cutting and mortising. The machine is 34" high and weighs 71 1/2 lbs. The brochure emphasizes woodworking operations.

The Delta 32" Radial Drill Press, Model 11-090 features five speed options (580 to 3450 rpm) for drilling materials from hard and soft woods to plastics and non-ferrous metals. It also has a swiveling/tilting head and movable ram to allow angle drilling, horizontal boring, and multiple or series drilling as well as conventional drilling. The drill press head swivels 360 degrees around the column for working on or off the table and tilts 90 degrees left and 45 degrees right for angle drilling. The basic machine has a 1/3 HP, single phase, 115V induction motor, 0 - 1/2" capacity chuck and self-ejecting key, belt and pulleys as standard equipment. Plug cutting and mortising attachments are available. This machine also appears geared toward the woodworking market.

The applicable subheading for the 12" Drill Press and the 32" Radial Drill Press will be 8465.95.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working wood ... or similar hard materials: other: drilling or mortising machines. The rate of duty will be 3 percent ad valorem.

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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