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NY N026027




May 9, 2008

CLA-2-84:OT:RR:E:NC:1:104

CATEGORY: CLASSIFICATION

TARIFF NO.: 8465.92.0051

Mr. Kevin G. Corcoran
COO
LHR Technologies, Inc.
4930 Allen Genoa
Pasadena, TX 77504

RE: The tariff classification of a woodcarving machine from China

Dear Mr. Corcoran:

In your letter dated April 10, 2008 you requested a tariff classification ruling.

The CarveWright™ Woodworking Computer Controlled Carving Machine is designed for a user to create complex carvings such as custom signs and detailed reliefs for mantles and cabinetry. The machine weighs 70 lbs (31.8 kg) and has an electrical rating of 110VAC at 8A, 60 HZ. Cut motor speed (no load) is 20,000 rpm while the cut motor horsepower (peak) is 1.0 Hp. Maximum cut depth is 1” (or length of cutting flutes). The machine uses a standard 1/16” carbide router or carving bit. “Cut motor” refers to the motor that drives the routing/carving bit. It does not refer to a cutting function like a saw. The machine is capable of routing materials such as wood, hard plastic and similar hard materials.

During a telephone conversation on May 6. 2008 with a member of my staff, you confirmed that the machine is principally used for working wood. While it is capable of performing various operations such as ripping, cross cutting, jointing, mitering and routing, the principal function is routing. During this conversation, it was also determined that this ruling is to address the classification of the CarveWright™ machine only, not the entire CarveWright™ woodworking system.

In your letter, you propose classifying the machine in subheading 8467.29.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: OtherRouters. Subheading 8467.29.0055, HTSUS, is not applicable as heading 8467 covers tools only for working in the hand. As stated in the Explanatory Notes to heading 84.67, ‘“The expression “tools for working in the hand” means tools designed to be held in the hand during use ”. The machine in question is not held in the hand during use. Indeed on page 40 of the submitted manual, users are advised that when carving large pieces, the CarveWright™ machine “should be secured to the bench for stability. Holes are provided in the four corners to bolt the machine down.”

The applicable subheading for the CarveWright™ Woodworking Computer Controlled Carving Machine will be 8465.92.0051, HTSUS, which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Planing, milling or molding (by cutting) machinesFor woodworking: Other: Routers: Valued under $3,000 each. The rate of duty will be 3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia O’Donnell at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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