Base
8063431995-02-08New YorkClassification

The tariff classification of machine tools from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of machine tools from Taiwan.

Ruling Text

NY 806343 February 08, 1995 CLA-2-84:S:N:N1:104 806343 CATEGORY: Classification TARIFF NO.: 8457.10.0015; 8457.10.0025; 8459.59.0030; 8459.61.0080 8459.69.0070 Mr. John Sepela Columbia Shipping Inc. 201 Hangar Road Avoca, PA 18641 RE: The tariff classification of machine tools from Taiwan. Dear Mr. Sepela: In your letter dated January 24, 1995 on behalf of Wesel Manufacturing Co. of Scranton, Pennsylvania you requested a tariff classification ruling. The request covers vertical machining centers, CNC and manual milling machines and manual combination drilling and milling machines. The machining centers include the MCV-1050 and MCV-1200 each with a y-axis travel of 680mm and the MCV-641 with a 410mm y- axis travel. The CV-410 is a bed type CNC milling machine. The LC- 20 Series are all manual knee-type milling machines. The LC-1/2 Series manual vertical milling and drilling machines include the LC-185VS knee-type model and the LC-50RS bed-type machine. The applicable subheading for the MCV-1050 and MCV-1200 vertical machining centers will be 8457.10.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for machining centers for working metal, with a y-axis travel over 660mm. The MCV-641 will also be classified under HTS subheading 8457.10.00 however the statistical suffix will be 15 since the y-axis travel is not over 660mm. The rate of duty in either case will be 4.2 percent. The applicable subheading for the CV-410 bed-type CNC milling machine will be 8459.61.0080, HTS, which provides for other numerically-controlled milling machines. The LC-20 Series of knee mills and the LC-185VS knee-type milling and drilling machine will be classified under 8459.59.0030, which provides for milling machines, knee-type: other. The LC-50RS bed-type milling and drilling machine will be classified under subheading 8459.69.0070 which provides for other milling machiness: other. The rate of duty for all of these subheadings will be 4.2 percent. 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 New York Seaport