Base
8767291992-07-31New YorkClassification

The tariff classification of a used CNC lathe from Japan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of a used CNC lathe from Japan.

Ruling Text

NY 876729 July 31, 1992 CLA-2-84:S:N:N1:104 876729 CATEGORY: Classification TARIFF NO.: 8458.11.0005 Mr. Jeffrey Kopp Advance Machinery Company, Inc. Used Machinery Division 4632 Illinois Avenue Louisville, KY 40213 RE: The tariff classification of a used CNC lathe from Japan. Dear Mr. Kopp: In your letter dated July 23, 1992, you requested a tariff classification ruling. The used Yamazaki Mazak Model Slant Turn 40N CNC lathe was originally manufactured in Aichi Pref., Japan by Yamazaki Machinery Works, Ltd. in May, 1986. The CNC horizontal spindle lathe (machine serial number 68539) was originally purchased by Murata Kikai Mfg. Works, Ltd. of Japan. The unit was used at that firm's facility from June, 1986 to June, 1992. The lathe is now being purchased by your firm from Kokusai Trading & Supply Co., Ltd. of Japan. In order to substantiate the claim that the machine in question is a used lathe, you have submitted a purchase order and manufacturer's declaration indicating the original manufacturer and the original buyer. Said documentation shows the date of manufacture, serial number, dates of use and machine specifications. Photographs of the unit in question were also submitted. The applicable subheading for the used Yamazaki Mazak Model Slant Turn 40N CNC lathe (machine serial number 68539) will be 8458.11.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for used numerically controlled horizontal lathes for removing metal. The rate of duty will be 4.4% ad valorem. Used lathes from Japan classifiable under 8458.11.0005 do not require a Japanese Export Certificate in accordance with the Agreement on Trade in Certain Machine Tools between the United States and Japan. Further information may be obtained by writing to the International Trade Administration, Office of Agreements Compliance, Department of Commerce, Washington, D.C., 20230. 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