The tariff classification of diamond working machines from India

NY J89540 October 23, 2003 CLA-2-84:RR:NC:1:104 J89540 CATEGORY: Classification TARIFF NO.: 8464.10.0080; 8464.20.5090 Ms. Darshana Desai Deesha Enterprises 3795 Seminole Drive Beaumont, TX 77707 RE: The tariff classification of diamond working machines from India Dear Ms. Desai: In your letter dated October 3, 2003 you requested a tariff classification ruling. Literature has been provided for a polishing mill FTPM 4 TP which is described as a machine used to grind and polish rough diamonds for jewelry and industrial use. The machine has a table size of 830 mm x 580 mm and a spindle speed of 2800 rpm. The spindle is driven by a 3 phase, 1 hp motor which is mounted under the table. The table top is made of reinforced concrete block covered with stainless steel sheet. The diamond impregnated polishing tool included with the machine is known as a diamond “scaife”. In the diamond sawing machine, the diamond is mounted into a special holder (known as a “dop”) located at the end of the machine’s arm so that the diamond rests on the machine’s sawing disc. The disc, forged from a special bronze alloy with ground diamond powder applied to the edge, is very thin (0.014 - 0.024 inches). A driving belt turns the sawing disc at a speed of about 5,000 rpm. The applicable subheading for the diamond polishing machine will be 8464.20.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: grinding or polishing machines. The duty rate will be 2 percent. The applicable subheading for the diamond sawing machine will be 8464.10.0080, HTS, which provides for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: sawing machines. The rate of duty will be free. Articles classifiable under subheading 8464.20.5090, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division