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NY J84703




June 18, 2003

CLA-2-84:RR:NC:1:104 J84703

CATEGORY: CLASSIFICATION

TARIFF NO.: 8465.10.0045; 8465.91.0074; 8465.92.0066

Ms. Christy King
American Emo Trans Inc.
P.O. Box 19030
Charlotte, North Carolina 28219

RE: The tariff classification of wood working machine tools from Italy

Dear Ms. King:

In your letter dated May 6, 2003 on behalf of Friulmac, Inc. of Hickory, North Carolina you requested a tariff classification ruling.

You have provided brochures for various wood working machine tools all of which you suggest should be classified under HTS subheading 8465.10.00 which provides for machines which can carry out different types of machining operations without tool change between such operations.

The machines are all production wood working machine tools used to cut to length or otherwise work the ends of boards of various lengths, widths and thicknesses. None are equipped with automatic tool changers or require any form of tool change between machining operations. The series of machines includes the following:

Movimat - a through-feed double cut-off saw/loader. The machine cuts boards to size and feeds the cut boards continuously to a molder. A profiling unit is an option.

Floormat - a double end-cut profiling machine. It can include scoring, trimming and profiling units.

Randomat - an end matching machine used for scoring, trimming and profiling of random length material.

Contourmat - a double end cut profiling machine that can also be used for end boring, face boring and edge boring.

Idramat - an end profiling machine with a modular sturdy base frame that can accommodate up to 5 working stations per side. It can end trim, end bore, mortise, dovetail, edge bore, and face bore as well as glue & dowel.

Quadramat - a double end-cut profiling machine that can also perform scoring, hogging, profiling, sanding, etc.

Within each series, the individual machines may vary in size, production capacity, type of control system, etc. This will be designated by a slash and a letter as in the Floormat/C, Randomat/E, Idramat/S, etc. The number and standard configurations of the workstations available (primarily sawing and cutterhead stations) will also vary and are referred to in the brochures as “versions” such as the Floormat/C version 004.

In a fax dated June 12, 2003 in response to questions from this office, Mr. Joe Hammock, Friulmac’s General Manager, has provided additional information regarding the configuration of the above machines in their imported condition to help determine whether these machines meet the terms of subheading 8465.10.

The Movimat is configured with trim saws and/or profile units (1 or 2 stations). The Contourmat and Floormat are always configured with at least two stations, one for trimming and the other for profiling. They may also include scoring and end boring stations. The Idramat and Quadramat are multistation machines that will always have a minimum of two stations and will always perform different machining operations.

Mr. Hammock’s response for the Randomat that its function is to cope (tenon) the ends of workpieces does not address the issue of carrying out different types of machining operations. The brochure describes standard configurations for the Randomat/E (versions 001 and 002) and Randomat/S (version 004 and 005). Version 001 includes only one profiling workstation.

The Movimat imported without the profiling station and the Randomat/E, version 001 with only the one station do not meet the terms of subheading 8465.10 since they do not carry out different types of machining operations.

The applicable subheading for the Contourmat, Floormat, Idramat and Quadramat will be 8465.10.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: machines which can carry out different types of machining operations without tool change between such operations. The rate of duty will be 2.4 percent. This classification will also apply to the Movimat when imported with the trim saw and profiling stations and the Randomat with at least one sawing and one profiling station.

The applicable subheading for the Movimat with the trim saws but without the profiling units will be 8465.91.0074, HTS, which provides for machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: other: sawing machines. The rate of duty will be 3 percent.

The applicable subheading for the Randomat/E, version 001with only a single profiling station will be 8465.92.0066, HTS, which provides for machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: other: planing, milling or molding (by cutting) machines. The rate of duty will be 3 percent.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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