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NY 853461




July 9, 1990

CLA-2-84:S:N:N1:104 853461

CATEGORY: CLASSIFICATION

TARIFF NO.: 8460.19.0010; 8460.19.0050; 8460.29.0010; 8460.40.0080

Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, NY 10017

RE: The tariff classification of grinding machines and a lapping machine from Japan.

Dear Mr. Cohn:

In your letter dated June 11, 1990 you requested a tariff classification ruling on behalf of Kao Infosystems Company.

The imported machines are to be used at Kao Infosystems' manufacturing facility which produces (among other items) magnetic media discs for insertion into computer diskettes. The specular cylinder grinder (Model K-800) grinds an extremely smooth surface onto a cylindrical surface such as the steel rolls of a calendaring machine. The hydraulic surface grinder (Model K-802) sharpens the metal dies used on the punching machine which punches out plastic discs. The shaping surface grinder (Model K- 803) is used to sharpen the metal hole-punch component on the punching machine. The lapping machine (Model K-804) also sharpens the dies used on the punching machine. Each machine is accompanied by a control panel designed exclusively for use with that particular machine (Models PB-800, PB-802, PB-803 and PB- 804 respectively).

None of the above machines are numerically controlled. Each machine is capable of having the positioning in any one axis set up to an accuracy of at least 0.01mm. In addition, all the machines are valued over U.S. $2,500 each.

The applicable subheading for the hydraulic surface grinder (Model K-802) together with its control panel (Model PB-802) will be 8460.19.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm: other: reciprocating-table type. The rate of duty will be 4.4%. The applicable subheading for the shaping surface grinder (Model K-803) together with its control panel (Model PB-803) will be 8460.19.0050, HTS, which provides for flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm: other: other. The rate of duty will be 4.4%. The applicable subheading for the specular cylinder grinder (Model K-800) together with its control panel (Model PB-800) will be 8460.29.0010, HTS, which provides for other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm: other: external cylindrical, including universal. The rate of duty will be 4.4%. The applicable subheading for the lapping machine for dies (Model K- 804) together with its control panel (Model PB-804) will be 8460.40.0080, HTS, which provides for honing or lapping machines: other. The rate of duty will be 4.4%.

Grinding machines classifiable under 8460.19.0010, 8460.19.0050 and 8460.29.0010 and lapping machines classifiable under 8460.40.0080 do not require a Japanese Export Certificate in accordance with the Agreement on Trade in Certain Machine Tools between the United States and Japan. Further information may be obtained by writing to the International Trade Administration, Office of Agreements Compliance, Department of Commerce, Washington, D.C. 20230.

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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