Base
8921651993-11-18New YorkClassification

The tariff classification of used CNC 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 CNC lathes from Japan.

Ruling Text

NY 892165 November 18, 1993 CLA-2-84:S:N:N1:104 892165 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 CNC lathes from Japan. Dear Mr. Moore: In your letter dated November 9, 1993, you requested a tariff classification ruling. The two used Mori Seiki CNC horizontal spindle lathes - i.e., Model SL25/serial number 836 and Model SL1B/serial number 1926 - were manufactured by Mori Seiki Co., Ltd. in Japan in 1986 and 1985 respectively. Serial number 836 comes equipped with a Fanuc 10TA Control while serial number 1926 is equipped with a Fanuc 10TF Control. Both lathes were originally purchased by Nakafuji Kikai Co., Ltd., Japan for use in the firm's facility from March, 1986 to August, 1993 (Model SL25) and from November, 1985 to September, 1993 (Model SL1B). It is noted that the two lathes are now being purchased by Advance Machinery Company, Inc. from Kokusai Trading & Supply Co., Ltd. of Japan. In order to substantiate the claim that the machines in question are used lathes, you have submitted copies of original purchase order and original manufacturer's certificate showing dates of manufacture, serial numbers, name of original purchaser and dates of use. Photographs and literature were also submitted. The applicable subheading for the used horizontal CNC lathes - i.e., Mori Seiki Model SL25/serial number 836 and Model SL1B/serial number 1926 - 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