The tariff classification of a spur gear honing machine from Germany

NY 813517 August 22, 1995 CLA-2-84:S:N:N1:104 813517 CATEGORY: Classification TARIFF NO.: 8461.40.5070 Ms. Lisa C. Schneider Associated Customhouse Brokers, Inc. Water Tower Park 1099 Jay Street, Bldg C-5 P.O. Box 22670 Rochester, NY 14692-2670 RE: The tariff classification of a spur gear honing machine from Germany Dear Ms. Schneider: In your letter dated August 8, 1995, you requested a tariff classification ruling on behalf of The Gleason Works. The HURTH ZH 250 CNC Honing Machine utilizes a hard fine finishing process for machining the flanks of hardened spur gears. It improves the tooth geometry, refines the flank surface and results in tooth contact characteristics with a high contact ratio and a favorable impact on noise. The tool and workpiece drives are liquid cooled AC motors which are mounted directly on the drive shafts. You suggest that classification should be under subheading 8460.40.4060, HTS, which provides for honing or lapping machines. Heading 8460 however, provides for such machines other than gear cutting, gear grinding or gear finishing machines of heading 8461. The applicable subheading for the HURTH ZH 250 CNC Honing Machine will be 8461.40.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal, sintered metal carbides or cermets, not elsewhere specified or included: Gear cutting, gear grinding or gear finishing machines: Gear grinding or finishing machines...Other: Other. The rate of duty will be 4.4 percent ad valorem. 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