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 > 1998 NY Rulings > NY 887267 - NY 887398 > NY 887328

Previous Ruling Next Ruling
NY 887328




July 01, 1993

CLA-2-84:S:N:N1:104 887328

CATEGORY: CLASSIFICATION

TARIFF NO.: 8458.11.0005

Mr. Bud Moore
Advance Machinery Company, Inc.
Used Machinery Division
4632 Illinois Avenue
Louisville, KY 40213

RE: The tariff classification of used CNC lathes from Japan

Dear Mr. Moore:

In your letter dated June 11, 1993, you requested a tariff classification ruling.

The used Yamazaki Mazak Model Slant Turn 25U-1500 CNC Lathe with Mazatrol T-1 CNC Control/serial number 54351 was manufactured by Yamazaki Machinery Works, Ltd. Japan in 1983. The unit was originally sold to Endo Kikai Machinery Co., Ltd. for use in the firm's facility from December, 1983 to March, 1993. The used Yamazaki Mazak Model Quick Turn 20 Universal CNC Lathes with Mazatrol T-1 CNC Control/serial numbers 57609, 55790 and 57567 were manufactured by Yamazaki Machinery Works, Ltd. Japan in 1984. The units were originally purchased by Toyo Kiko Mfg., Co., Ltd. for use in the firm's facility from October, 1984 to December, 1992.

The used Ikegai Model FX-20S CNC Lathe with Fanuc 6T-B CNC Control/ serial number 25014T was manufactured in Japan by Ikegai Corporation, Ltd. in 1981. The unit was originally sold to Endo Kikai Machinery Co., Ltd. for use in the firm's facility from August, 1981 to February, 1993. The used Okuma Howa Model ACT2SP-3 CNC Lathes with Fanuc 6T-B CNC Control were manufactured in Japan by Okuma-Howa Machinery Co., Ltd. Serial number 08057 was built in 1983 while serial number 08098 was built in 1984. The units were originally purchased by Toyo Kiko Mfg., Co., Ltd. for use in the firm's facility from March, 1984 to April, 1993. It is noted that all seven lathes are now being purchased by Advance Machinery Company, Inc. from Kokusai Trading & Supply Co., Ltd. of Japan.

In order to substantiate the claim that the machines in question are used lathes, you have submitted copies of original purchase orders and original manufacturers' certificates showing dates of manufacture, serial numbers, names of original purchasers and dates of use. Photographs and literature were also submitted.

The applicable subheading for the used horizontal NC lathes - i.e., Yamazaki Mazak Model Slant Turn 25U-1500 CNC lathe/serial number 54351, Yamazaki Mazak Model Quick Turn 20 Universal CNC lathes/serial numbers 57609, 55790 and 57567, Ikegai Model FX-20S CNC lathe/serial number 25014T and Okuma Howa Model ACT2SP-3 CNC lathes/serial numbers 08057 and 08098 - will be 8458.11.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for used horizontal numerically controlled lathes for removing metal. The rate of duty will be 4.4 percent ad valorem.

Used lathes from Japan classifiable under 8458.11.0005 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

Previous Ruling Next Ruling

See also: