Base
8809771992-12-11New YorkClassification

The tariff classification of a used CNC horizontal lathefrom 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 horizontal lathefrom Japan.

Ruling Text

NY 880977 December 11, 1992 CLA-2-84:S:N:N1:104 880977 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 horizontal lathe from Japan. Dear Mr. Kopp: In your letter dated December 3, 1992, you requested a tariff classification ruling. The used Mori Seiki CNC horizontal lathe Model AL2BTM was manufactured in Japan by Mori Seiki Co., Ltd.. The unit (serial number 189) was built in April, 1985. The CNC lathe was originally purchased by Nakafuji Kikai Co., Ltd. to be used at its Japanese facility from 1985 to October, 1992. The machine is now being purchased through Kokusai Trading & Supply Co., Ltd. in Japan. In order to substantiate the claim that the machine in question is a used lathe, you have submitted a manufacturer's certificate showing the original manufacture date/serial number, a copy of the original purchase order from Nakafuji Kikai Co., Ltd. to the manufacturer and detailed specifications/literature on the unit itself. Photographs of the unit were also submitted. The applicable subheading for the used Mori Seiki CNC horizontal lathe Model AL2BTM/serial number 189 will be 8458.11.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for used horizontal numerically controlled lathes for removing metal. The rate of duty will be 4.4 percent 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