CLA-2:CO:R:C:G 083114 JAS
Robert E. Montgomery, Jr. Esq.
Paul, Weiss, Rifkind,, Wharton & Garrison
1615 L Street, N.W.
Washington, D.C. 20036
RE: Classification of Mitsubishi MAF-RS 150B-NC
Horizontal Boring and Milling Machine
Dear Mr. Montgomery:
In your letters of November 21, 1988 and February 2, 1989,
you inquire as to the tariff status of the described machine
tool. Our ruling follows.
FACTS:
The 150B is a horizontal spindle, floor-type milling and
boring machine. Computer numerical control (CNC) is adver-
tized as a standard feature and an automatic tool changer
(ATC) is offered as an option. The instant machine will be
imported with an ATC which services a 30-tool magazine. The
150B bores, mills, drills, reams and taps. It has a 50 taper
spindle which indicates heavy milling or cutting capability.
The 150B is designed for performing time-consuming machin-
ing tasks on a single workpiece and not for batch production.
You state the 150B has a stationary bed and provides long Z-
axis ramstock travel, with a special ramstock balancing
system, thermally balanced column, and boring spindle. These
features ensure a high degree of machining accuracy. These
special design features lead you to conclude that the 150B is
classifiable under the provision for other boring-milling
machines, under subheading 8459.31.0040, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). The duty
rate is 4.2 percent ad valorem. You state that the 150B had
been classified as a boring, drilling and milling machine
under the HTSUSA's predecessor tariff code, the Tariff
Schedules of the United States Annotated (TSUSA).
- 2-
ISSUE:
Is the MAF 150B classified as a boring-milling machine for
tariff purposes?
LAW AND ANALYSIS:
In the absence of a contrary legislative intent, tariff
terms are to be construed in accordance with their common and
commercial meanings, which are presumed to be the same. In
determining the common meaning of a tariff term, Customs will
consider the entire record in a particular case, to include
written submissions, custom and useage in the trade, and other
reliable sources of information available to us. The special
design features you cite in support of classifying the 150B as
a boring-milling machine, alone, do not govern classification,
nor does the size, weight or cost of the machine. Information
before this office indicates that the machine tool industry
recognizes combination boring, drilling and milling machines
which are CNC operated, have ATC, and 50 taper spindles for
heavy milling operations, as machining centers.
HOLDING:
The Mitsubishi MAF-RS 150B-NC horizontal boring and
milling machine is a machining center for tariff purposes. It
is classifiable under the provision for other machining
centers, under subheading 8457.10.0035, HTSUSA, dutiable at
the rate of 4.2 percent ad valorem.
Sincerely,
John Durant, Director,
Commercial Rulings Division