The tariff classification of a CNC Tapping Center from Japan

NY G84325 December 5, 2000 CLA-2-84:RR:NC:1:104 G84325 CATEGORY: Classification TARIFF NO.: 8459.70.4000 Ms. Karen Quintana New Wave Transport USA Inc. 2417 E. Carson Street #200 Long Beach, CA 90810 RE: The tariff classification of a CNC Tapping Center from Japan Dear Ms. Quintana: In your letter dated November 2, 2000 on behalf of Miyano Machinery Inc. you requested a tariff classification ruling. The CNC Tapping Center Model #MTV-T310 is suitable for use in the mass production of small parts. The model has a 12 (option 15) tool pot. The high speed ATC has a tool changing time of 0.9 sec (tool to tool). It features a high-speed spindle of 16,000 min-1 and a high-speed solid tap of 7,000 min-1 and a YASNAC J100M NC unit. The applicable subheading for the CNC Tapping Center Model #MTV-T310 will be 8459.70.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458: Other threading or tapping machines: Numerically controlled. The rate of duty will be 4.2 percent ad valorem. The rate of duty will remain unchanged in 2001. In your letter, you also inquired about “standard accessories”. Unfortunately, your inquiry does not provide enough information for us to give a classification ruling on this matter. In general, standard accessories may be classified together with the machine with which they are being imported. Spare/excess parts and accessories are separately classifiable. Further information is needed to determine classification of the standard accessories. Describe the standard accessories in detail [e.g., name/description, function, method of shipment (in same shipment as machine or separate), etc.]. You may wish to contact this office before resubmitting a ruling request on the standard accessories. 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