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8865101993-06-01New YorkClassification

The tariff classification of used lathes 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 used lathes from Japan

Ruling Text

NY 886510 June 01, 1993 CLA-2-84:S:N:N1:104 886510 CATEGORY: Classification TARIFF NO.: 8458.11.0005 Mr. Bud Moore Advance Machinery Company, Inc. Used Machinery Division 4632 Illinois Avenue Louisville, KY 40213 RE: The tariff classification of used lathes from Japan Dear Mr. Moore: In your letter dated May 19, 1993, you requested a tariff classification ruling. The used Yamazaki Mazak CNC lathes Type Slant Turn 40N Mill Centers were manufactured in Japan by Yamazaki Mazak Corp., Ltd. The units (serial numbers 52063, 52064, 52068 and 52069) were built in 1983. The CNC lathes were originally purchased by Endo Kikai Industry Co., Ltd. to be used at its facility from May, 1983 to November, 1992. The machines are now being purchased through Kokusai Trading & Supply Co., Ltd. in Japan. In order to substantiate the claim that the machines in question are used lathes, you have submitted a manufacturer's certificate showing the original manufacture date/serial numbers, a copy of the original purchase order from Endo Kikai Industry Co., Ltd. to the manufacturer and detailed specifications/literature on the units themselves. Photographs of the units were also submitted. The applicable subheading for the used Yamazaki Mazak CNC lathes Type Slant Turn 40N Mill Centers/serial numbers 52063, 52064, 52068 and 52069 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