United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950247 - HQ 0950333 > HQ 0950253

Previous Ruling Next Ruling


HQ 950253


December 11, 1991

CLA-2 CO:R:C:M 950253 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8457.10.0005; 8458.19.0010; 8459.59.0010; 8460.19.0005; 8460.90.0010; 8461.50.0010

Mr. James Lapp
Burgess Machine & Tool
P.O. Box 559
Marine City, Michigan 48039

RE: Axis Profiler; Machining Centers; Surface Grinder; Pedestal Grinder; Lathe; Manual Milling Machine; Cut-Off Saw; EN 84.57; EN 84.58; EN 84.59; EN 84.60

Dear Mr. Lapp:

This is in response to your letter of August 13, 1991, requesting the classification of several pieces of used machinery and equipment under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You also inquired about the dutiable status of completely depreciated machinery. This portion of your inquiry has been referred to the Value and Marking Branch because it concerns an issue within their jurisdiction. The Value and Marking Branch will issue a separate value ruling. The classification ruling follows.

FACTS:

Burgess Machine & Tool, Inc., has been recently incorporated in Michigan. Several pieces of equipment in use at their Canadian facility will be moved to Michigan. The merchandise in question is as follows: an Axis Profiler; two Horizontal Machining Centers (serial #147 and #169); a Williams and Wilson Surface Grinder; a Pedestal Grinder; a Harrison M300 Lathe; a Delta Knee-Type Manual Milling Machine; and a Cosen Cut-Off Saw.

ISSUE:

What is the proper classification for the used machinery and
equipment under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

Heading 8457, HTSUS, provides for "[m]achining centers, unit construction machines (single station) and multistation transfer machines, for working metal." The Harmonized Commodity Description and Coding System Explanatory Notes constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, they provide a commentary on the scope of each heading of the Harmonized System, and are thus useful in ascertaining classification under the System. In explaining the scope of Heading 8457, EN 84.57, pg. 1269, states that it applies "only to machine-tools for working metal (other than lathes) which can carry out different types of machining operations on a single workpiece either:

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres);
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station); or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines)."

EN 84.57, pg. 1269, further states that "[m]achining centres are individual machines, i.e., all the machining operations are performed on a single (multi-function) machine. These centres must satisfy two conditions: they must carry out several machining operations and they must have automatic tool change, from a magazine or the like in conformity with a machining programme."

The OKK MCH700 Horizontal Machining Centers (serial 147 and serial 169) and the Axis Profiler are used to machine, drill, bore and mill steel and aluminum. All have automatic tool changers (magazines). The horizontal machining centers are about 10 years old and the Axis Profiler is also a used piece of machinery. These articles are classifiable under subheading 8457.10.0005, HTSUSA, which provides for used or rebuilt machining centers.

The Williams & Wilson Surface Grinder is a manual horizontal grinder used to clean and square blocks of steel before machining. It is 7 years old. The pedestal grinder is used to sharpen drills. It is at least 10 years old. Heading 8460, HTSUS, provides for "[m]achine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461." EN 84.60, pg. 1275, states that this heading covers "[s]harpening machines (tool and cutter grinding machines) including machines for grinding sintered metal carbide or hard metal tool tips as well as card sharpening machines." It also covers "[g]rinding machines, of different types (e.g., internal surface grinders, centreless surface grinders, surface grinding machines, thread grinding machines, machines designed for grinding valves and valve seats) whose function is to perfect, to the desired degree of precision, the work of other machines." The Surface Grinder is classifiable under subheading 8460.19.0005, HTSUSA, which provides for used or rebuilt, flat-surface grinding machines. The pedestal grinder is classifiable under subheading 8460.90.0010, HTSUSA, which provides for other used or rebuilt machine tools for finishing metal by means of grinding stones, abrasives or polishing products.

The Harrison M300 Lathe is a manual turning lathe. It is approximately 10 years old. Heading 8458, HTSUS, provides for "[l]athes for removing metal." EN 84.58, pg. 1271, states that "[t]he lathes of this heading are machines used for surface- working metal by cutting away or otherwise removing metal." The lathe is classifiable under subheading 8458.19.0010, HTSUSA, which provides for used or rebuilt, horizontal lathes for removing metal.

The Delta Knee-Type Manual Milling Machine is a manual milling and drilling machine. Heading 8459, HTSUS, provides for "[m]achine tools . . . for drilling, boring, milling, threading or tapping by removing metal, other than lathes of heading 8458." EN 84.59, pg. 1272, states that "[i]n general machine-tools are power-driven but similar machines, worked by hand or pedal, are also covered by this heading. These latter types can be distinguished from the hand tools of heading 82.05 and from the tools for working in the hand of heading 84.67 or 85.08, by the fact that they are usually designed to be mounted on the floor, on a bench, on a wall or on another machine, and are thus usually provided with a base plate, mounting frame, stand, etc." The

Milling Machine is classifiable under subheading 8459.59.0010, HTSUSA, which provides for used or rebuilt, knee-type milling machines.

The Cosen Cut-Off Saw is a manually controlled, roll-in circular saw. It is 8-10 years old. Heading 8461, HTSUS, provides for "[m]achine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools for working by removing metal, sintered metal carbides or cermets, not elsewhere specified or included." The Cut-Off Saw is classifiable under subheading 8461.50.0010, HTSUSA, which provides for used or rebuilt, sawing or cutting-off machines.

HOLDING:

The OKK MCH700 Horizontal Machining Centers (serial 147 and serial 169) and the Axis Profiler are classifiable under subheading 8457.10.0005, HTSUSA, which provides for used or rebuilt machining centers. The column 1 rate of duty (general) for articles in this subheading is 4.2% ad valorem.

The Surface Grinder is classifiable under subheading 8460.19.0005, HTSUSA, which provides for used or rebuilt, flat- surface grinding machines. The column 1 rate of duty (general) for articles in this subheading is 4.4% ad valorem.

The pedestal grinder is classifiable under subheading 8460.90.0010, HTSUSA, which provides for other used or rebuilt machine tools for finishing metal by means of grinding stones, abrasives or polishing products. The column 1 rate of duty (general) for articles in this subheading is 4.4% ad valorem.

The Harrison M300 Lathe is classifiable under subheading 8458.19.0010, HTSUSA, which provides for used or rebuilt, horizontal lathes for removing metal. The column 1 rate of duty (general) for articles in this subheading is 4.4% ad valorem.

The Delta Knee-Type Manual Milling Machine is classifiable under subheading 8459.59.0010, HTSUSA, which provides for used or rebuilt, knee-type milling machines. The column 1 rate of duty (general) for articles in this subheading is 4.2% ad valorem.

The Cosen Cut-Off Saw is classifiable under subheading 8461.50.0010, HTSUSA, which provides for used or rebuilt, sawing
or cutting-off machines. The column 1 rate of duty (general) for articles in this subheading is 4.4% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: