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NY L84599




May 3, 2005

CLA-2-84:RR:NC:1:104 L84599

CATEGORY: CLASSIFICATION

TARIFF NO.: 8465.92.0090

Mr. Keith Brabender
Cencorp
410 S. Sunset St., #D
Longmont, CO 80501

RE: The tariff classification of a PCB routing machine

Dear Mr. Brabender:

In your letter dated April 25, 2005 you requested a tariff classification ruling.

Literature has been provided for the TR1000 Total Routing System, a stand alone machine used for printed circuit board depaneling which is the cutting out of individual PCBs from solid or pre-routed panels leaving a scrap frame. The TR1000 can handle a maximum panel size of 16.5” x 16.5”. The PCBs extracted from the panel are typically the size of those used in cell phones. The machine features an adjustable tooling pin fixture, high-speed spindle and IBM compatible control.

The applicable subheading for the TR1000 Total Routing System will be 8465.92.0090, 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: other: planing, milling or molding (by cutting) machines.

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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