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NY 882895




March 10, 1993

CLA-2-84:S:N:N1:104 882895

CATEGORY: CLASSIFICATION

TARIFF NO.: 8460.39.0050; 8460.40.0080

Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, Georgia 30349

RE: The tariff classification of a tool and cutter grinder and a lapping machine from England.

Dear Ms. Brown:

In your letter dated February 10, 1993 on behalf of Jones & Shipman, Inc. of Kennesaw, Georgia you requested a tariff classification ruling.
The Model 1600 Cone Center Lapping Machine is designed to lap 60 degree centers on cylindrical metal workpieces. The machine consists of a two speed, motor driven spindle carrying the lapping cone, a diamond truing device for forming the lapping wheel to the correct angle and a tailstock which is vertically adjustable on the machine column.

The Model 310T Tool and Cutter Grinder is a manual machine consisting basically of a machine base, table, wheelhead, cutterhead and tailstock.

The applicable subheading for the Model 1600 Cone Center Lapping Machine will be 8460.40.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for honing or lapping machines. The rate of duty will be 4.4 percent ad valorem.

The applicable subheading for the Model 310T Tool and Cutter Grinder will be 8460.39.0050, HTS, which provides for sharpening (tool or cutter grinding) machines. The rate of duty will be 4.4 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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