CLA-2 CO:R:C:G 087304 JMH
Mr. Greg Reinen
Siber Hegner North America Inc.
One Landmark Square
Stamford, CT 06901
RE: Combination metal drilling, boring and milling machine;
machine tools for boring, milling, and drilling; boring-
milling machines, other milling machines, bed-type
milling machines
Dear Mr. Reinen:
Your April 25, 1990, request for a classification ruling
under the Harmonized Tariff Schedule of the United States
Annotated ("HTSUSA") for certain boring, milling and drilling
machines was referred to this office for a reply. Your request
for confidentiality has been noted.
FACTS:
The machine in question is a vertical spindle boring,
milling and drilling machine imported from Taiwan. The machine
will be invoiced from Long Chang Machinery Co., Ltd. of Taiwan as
the "LC-5CV" and marketed in the United States. In this ruling
the machine will be referred to as the "MT". This model features
heavily ribbed castings, a sliding head ram, a counterweight to
offset the head and slide weight, class 7 angular thrust
bearings, automatic quill downfeed, ballscrews in the x, y and z
axes, a vertical hand feed for boring, and a continuous 14 inch
z-axis feed for boring and drilling of deeper holes. The x and y
axes of this machine are on a fixed bed, they are not supported
by a vertically moving knee. The MT is marketed as a
combination boring, drilling and milling machine.
ISSUE:
Whether the MT is classified under subheading 8459.69.00,
HTSUSA, as "Machine tools (including way-type unit head
machines) for drilling, boring, milling...Other milling
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machines...Other...", or classified under subheading 8549.39.00,
HTSUSA, as "Machine tools (including way-type unit head machines)
for drilling, boring, milling... Other boring-milling
machines...Other...".
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes..." Heading 8459, HTSUSA,
describes "Machine tools (including way-type unit head machines)
for drilling, boring, milling..." The MT is covered by this
heading.
Once the heading is resolved, the proper subheading must
then be determined. According to GRI 6, HTSUSA, goods must meet
the terms of the subheading and the legal notes under GRI 1 just
as they must for the headings. The subheadings in contention are
as follows:
8459.39.00 Other boring-milling machines...
Other...
* * * * * * * * * * * * *
8459.69.00 Other milling machines...Other...
The subject machine tool performs milling, boring and
drilling. According to Chapter 84, Note 7, HTSUSA, a machine
used for more than one purpose is to be classified according to
its principal purpose.
It is the opinion of this office that the milling capability
of this machine is the principal function. Within the
advertising literature submitted with the ruling request, the
predecessor to the machine in question is compared to "comparable
knee type mills", and is referred to as a "job shop milling
machine" and a "2hp job shop mill." The milling features of the
former machine tool are stressed and appear to be the principal
function of the machine. Since the machine in question
is substantially similar to its predecessor, the milling
functions would also be the principal function.
In accordance with Chapter 84, Note 7, GRI 1 and GRI 6,
milling is the principal function of the MT. The appropriate
classification is in subheading 8459.69.00 as "Machine tools
(including way-type unit head machines) for drilling, boring,
milling...Other milling machines...Other..."
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HOLDING:
The machine tool in question, the MT, is able to perform
boring, drilling and milling operations. In accordance with GRI
1 and GRI 6, it meets the terms of heading 8459. In accordance
with Chapter 84, Note 7, the principle function of the MT is
milling. The appropriate classification for the MT is in
subheading 8459.69.00 as "Machine tools (including way-type unit
head machines) for drilling, boring, milling...Other milling
machines...Other..."
EFFECT ON OTHER RULINGS:
The importer notes that the substantially similar
predecessor model of the MT was classified as a boring-milling
machine in subheading 8459.39.00, HTSUSA. In light of the above
analysis, that classification was based on an erroneous
interpretation of the tariff language, and is not applicable to
the instant articles.
Sincerely,
John Durant, Director
Commercial Rulings Division