The tariff classification of a router from Belgium

NY E83623 June 28, 1999 CLA-2-84:RR:NC:1:104 E83623 CATEGORY: Classification TARIFF NO.: 8465.92.0090 Mr. Brian D. Bono Emery Worldwide Customs Brokers 780 B Atlanta South Parkway College Park, GA 30349 RE: The tariff classification of a router from Belgium Dear Mr. Bono: In your letter dated June 18, 1999 on behalf of ITE Inc. you requested a tariff classification ruling. The Speed Router Depaneling System 4133 is designed for the high speed separation of panelized printed circuit boards (“PCBs”). Two types of separation tools are available. The unit features an automatic tool changer for 10 end mill tools. Manual exchange is used for the disk cutters. Either or both of the tools can be used sequentially on the same machine depending upon the cuts required. Use of the rotating disk cutter produces straight cuts while a hardened metal shaft cutter (carbide tipped) is used for profile or contour cuts. All movements are controlled by a PLC. A PCB-specific gripper holds the panelized boards during the cutting process and then is used to locate the cut PCBs for subsequent output to carriers, transport segments or a pallet. The applicable subheading for the Speed Router Depaneling System 4133 will be 8465.92.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Other: Planing, milling or molding (by cutting) machines…Other. The rate of duty will be 3 percent ad valorem. In your letter, you ask that we consider subheading 8464.10.0080, HTS, as a possible classification. Consideration has been given to this provision which covers sawing machines which are machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials. Literature indicates that the unit in question works on printed circuit boards. A printed circuit board is not a mineral material. In view of this fact, subheading 8464.10.0080, HTS, would not be applicable. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division