The tariff classification of a cylindrical grinding machine from Germany

NY F82081 January 21, 2000 CLA-2-84:RR:NC:1:104 F82081 CATEGORY: Classification TARIFF NO.: 8460.21.0080 Ms. Jutta Springer United Grinding Technologies Inc. 510 Earl Boulevard Miamisburg, OH 45342 RE: The tariff classification of a cylindrical grinding machine from Germany Dear Ms. Springer: In your letter dated January 10, 2000 you requested a tariff classification ruling. The BWF CERES 330 CNC universal cylindrical grinding machine is a hand-loaded machine for ID and OD grinding of workpieces. The unit has extended fields of application by larger swing, i.e., swing (under guard), maximum of 350 mm and a maximum grinding depth of 200 mm. Its two attached high-frequency grinding spindles assure optimum metal removal rates and accuracy. It features a SIEMENS 810 D control unit with color screen and digital drive technology. Both the x- and z-axes have a resolution of 0.0001 with a minimum programmable travel (-related) of 0.001 mm. The unit weighs 4000 kg and measures 2570 mm x 2070 mm x 1970 mm in size. The unit has been designed particularly for workshop and small-batch production jobs. The applicable subheading for the BWF CERES 330 CNC universal cylindrical grinding machine will be 8460.21.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: Numerically controlled...Other. The rate of duty will be 4.4 percent ad valorem. 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