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NY 878808




October 15, 1992

CLA-2-84:S:N:N1:104 878808

CATEGORY: CLASSIFICATION

TARIFF NO.: 8458.91.1040

Ms. Becky Fahl
Toyota Tsusho America, Inc.
Georgetown Service Center
1125 Cherry Blossom Way
P.O. Box 729
Georgetown, KY 40324

RE: The tariff classification of used CNC lathes from Japan.

Dear Ms. Fahl:

In your letter dated September 28, 1992, you requested a tariff classification ruling on behalf of Toyota Tsusho Corporation, Japan.

The used Shoun CNC vertical turret lathes Models MV5 (L- 1693), MV5 (L-1694), MV5 (L-2080) and MV5 (L-2081) were manufactured in Japan by Shoun Machine Tool Co., Ltd.. The first two units were manufactured in July, 1984 while the balance of the units were produced in January, 1991. The CNC lathes (machine serial numbers M-840049, M-840050, M-901327 and M- 901328 respectively) were originally purchased by Toyoda Automatic Loom Work, Ltd. to be used at its facility in Japan for the machining of compressor parts. The units are now being purchased for use by Michigan Automotive Compressor, Inc., Jackson, MI.

In order to substantiate the claim that the machines in question are used lathes, you have submitted a manufacturer's certificate showing the original manufacture date, a certificate of use from the original owner showing dates of use and the JMI Institute's confirmation for used equipment. Photographs of the units were also submitted.

The applicable subheading for the four used CNC vertical turret lathes Models MV5 (L-1693)/serial number M-840049, MV5 (L- 1694)/serial number M-840050, MV5 (L-2080)/serial number M- 901327 and MV5 (L-2081)/serial number M-901328 will be 8458.91.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for used numerically controlled vertical turret lathes for removing metal. The rate of duty will be 4.2 percent ad valorem.

Used lathes from Japan classifiable under 8458.91.1040 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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