CLA-2 CO:R:C:G 081829 JAS
Mr. Hiroshi Terada
Mitsubishi International Corporation
873 Supreme Drive
Bensenville, Illinois 60106
RE: Classification of the M-VB Vertical Precision Miller
Dear Mr. Terada:
In your letter of December 22, 1987, you inquire as to the
tariff classification of the M-VB series vertical precision
miller from Japan. Brochures were submitted. You have
subsequently informed us that the model M-VB 24/15 may have
already been entered at the port of San Francisco.
FACTS:
Our New York office indicates that the M-VB is a vertical
spindle combination boring, drilling, and milling machine. It
has computer numerical control (CNC), an automatic tool changer
(ATC) to service a 24 tool magazine, and a 50 taper spindle
which suites the M-VB for heavy face milling and end milling
operations. Automatic pallet changers (APC), 40 or 60 tool
magazines, and cross direction chip conveyor are among
available options.
ISSUE:
Are the machines in the M-VB series regarded, for tariff
purposes, as combination boring, drilling, and milling
machines, or as machining centers?
LAW AND ANALYSIS:
Combination boring, drilling, and milling machines with
numerical controls and vertical spindles, are metal-working
machine tools provided for under the tariff provision for
boring, drilling, and milling machines, including vertical
turret lathes, in item 674.3419, Tariff Schedules of the United
States Annotated (TSUSA), dutiable at the rate of 4.2 percent
ad valorem.
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You indicate that the machines in the M-VB series perform these
functions. Moreover, you maintain that specifications for
these machines, to include table size, axis travel, spindle
end-table surface distance, loading capacity, and weight, are
distinctly larger than those for the M-V series machining
center, which your company also markets. You conclude that
machines in the M-VB series are therefore classifiable in item
674.3419.
We disagree that specifications alone govern the classifi-
cation of this merchandise. Information before this office
indicates that in the machine tool industry combination boring,
drilling, and milling machines which are numerically
controlled, either computer operated (CNC) or otherwise, have
automatic tool changers (ATC), and 50 taper spindles for heavy
milling operations, are recognized as machining centers.
Metal-working machine tools which are machining centers, and
are of the vertical-spindle type with a Y-axis travel of over
26 inches (660 mm), are classifiable in item 674.3406, TSUSA.
Machines in Mitsubishi's M-VB series all have a Y-axis travel
of over 26 inches (660 mm).
HOLDING:
The Mitsubishi vertical precision miller, M-VB series, is
classifiable under the provision for other boring, drilling,
and milling machines, including vertical turret lathes,
machining centers, in item 674.3406, TSUSA.
Merchandise classifiable in item 674.3406, TSUSA, may be
within the terms of 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.
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), is scheduled to replace the TSUS as the
tariff code of the United States. The HTSUSA subheading for the
Mitsubishi vertical precision miller, M-VB series, is
8457.10.0020, Machining centers with automatic tool changers:
Vertical-spindle machines with a Y-axis travel of over 660 mm.
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This represents the current position of the Customs
Service on the classification of this merchandise under the
HTSUSA. However, if there are changes in these provisions
prior to enactment of the HTSUSA, this advice may not continue
to apply.
Sincerely,
John Durant, Director
Commercial Rulings Division