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NY 881013




December 29, 1992

CLA-2-84:S:N:N1:104 881013

CATEGORY: CLASSIFICATION

TARIFF NO.: 8458.11.0010; 8458.19.0020; 8465.92.0030; 8524.90.4080

Ms. Tracy Ann Ehme
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of lathes and a woodworking machine from Austria.

Dear Ms. Ehme:

In your letter dated November 30, 1992, you requested a tariff classification ruling.

The Emcoturn 360-2TCM and the Emcoturn 425TCM are both horizontal lathes. The Emcoturn 360-2TCM features a 30 HP main spindle and a 13.5 HP sub-spindle. The unit has a turret with up to 12 VDI tools and a standard chip conveyor. The Emcoturn 425TCM features double 15 HP main spindles and double synchronized sub-spindles. The unit has turrets with up to 24 x 2 VDI tools. Both units are numerically controlled and are valued over $3,025 each.

The Unimat Basic and the Unimat PC are manually operated lathes. Standard equipment includes: machine bed, headstock, tailstock, longitudinal and cross slide, live center, 3-jaw universal chuck, 115V spindle motor with three speed ranges, power feed and tool holder. In addition to the standard equipment, the Unimat PC includes an interface kit. The installation of this kit enables the Unimat PC to be interfaced to a personal computer. Advantages gained by using this kit include part-to-part repeatability, the ability to store and recall programs on floppy discs and a "user-friendly" format. The computer aided design/computer aided machining software included with the interface kit is separately classifiable. Users of these units include radio control modelers, hobbyists, professional model engineers and schools. The Unimat Basic and the Unimat PC are valued under $3,025 each.

The Emco MC 90 Woodworker is a CNC top spindle router. The unit has a motor rating of 2 HP at 9000 RPM and 2 1/2 HP at 18,000 RPM. The unit is valued over $3,025. Accuracy is provided by ground and hardened round guideways (double) and linear ball bearings.

The applicable subheading for the Emcoturn 360-2TCM and the Emcoturn 425TCM lathes will be 8458.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for numerically controlled horizontal lathes for removing metal: other: multiple spindle. The rate of duty will be 4.4 percent ad valorem.

The applicable subheading for the Unimat Basic and the Unimat PC with interface kit will be 8458.19.0020, HTS, which provides for horizontal lathes for removing metal: other, valued under $3,025 each. The rate of duty will be 4.4 percent ad valorem.

The applicable subheading for the computer aided design/computer aided machining software included in the interface kit for the Unimat PC will be 8524.90.4080, HTS, which provides for other recorded media for sound or other similarly recorded phenomena. The rate of duty will be 9.7 cents per square meter of recording surface.

The applicable subheading for the Emco MC 90 Woodworker will be 8465.92.0030, HTS, which provides for machine tools for working wood... or similar hard materials: routing 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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