CLA-2 CO:R:C:G 087360 JMH
Mr. H. Kumei
Assistant to General Manager
Traffic Division
Sumitomo Corporation of America
345 Park Avenue
New York, NY 10154
RE: NC drilling and tapping center, other threading or tapping
machines machine tool, machining center, automatic tool
change, spindle
Dear Mr. Kumei:
Your letter of May 8, 1990, requesting a classification
ruling under the Harmonized Tariff Schedule of the United States
Annotated ("HTSUSA") for certain drilling and tapping centers was
referred to this office for a reply.
FACTS:
The articles in question are the WADO Models FD-6VA, 6HA,
8VA and 8HA NC Drilling and Tapping Centers imported by Sumitomo
Corporation of America from Japan. "VA" indicates a vertical
machine and "HA" indicates a horizontal machine. The numbers "6"
and "8" refer to the number of spindles each model possesses.
The WADO models each have a 40 taper spindle. They are NC
controlled. The models do not have automatic tool changers nor
do they have automatic tool change ability. You state that the
machines have only slight milling capability and cannot perform
boring.
ISSUE:
Whether the NC Drilling and Tapping Centers are classified
in subheading 8457.10.00, HTSUSA, as "Machining centers...", in
subheading 8459.21.00, HTSUSA, as "Machine tools (including way-
type unit head machines) for drilling, boring, milling, threading
or tapping...Other drilling machines...Numerically
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controlled...", or in subheading 8459.70.00, HTSUSA, as "Machine
tools (including way-type unit head machines) for drilling,
boring, milling, threading or tapping...Other threading and
tapping machines..."
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 and...according to the
following provisions..."
Machine tools are classified in Chapter 84, HTSUSA. Chapter
84, Note 4, HTSUSA, states that only machines with some form of
automatic tool change ability are classified under heading 8457,
HTSUSA. Therefore, the drilling and tapping machines in question
are not machining centers and are classifiable under heading
8459, HTSUSA, as machine tools.
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:
8459.21.00 Other drilling machines...Numerically
controlled...
* * * * * * * * * * * * *
8459.70.00 Other threading and tapping machines...
Chapter 84, Note 7, HTSUSA, requires that when a machine has
more than one function, it must be classified according to its
principal function. The subject WADO models perform both
drilling and tapping. It is the opinion of this office that the
principal function of these machines is the tapping function.
Drilling machines under subheading 8459.21.00 do not necessarily
tap. However, drilling is a part of the tapping function, and
therefore, tapping machines will also drill. The purpose for
obtaining a machine such as the WADO models is for the tapping
function.
In accordance with GRI 6, GRI 1 and Chapter 84, Note 7 the
principal function of the WADO models is tapping. The
appropriate classification for the machine tools is in subheading
8459.70.00, HTSUSA, as "Machine tools (including way-type unit
head machines) for drilling, boring, milling, threading or
tapping...Other threading and tapping machines..."
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HOLDING:
The machine tools in question, the WADO Models FD-6VA, 6HA,
8VA and 8HA NC Drilling and Tapping Centers, are able to perform
drilling and tapping operations. In accordance with GRI 1, the
models meet the terms of heading 8459. In accordance with GRI 6,
GRI 1, and Chapter 84, Note 7, the principle function of the WADO
models is tapping. The appropriate classification for the WADO
machine tools is in subheading 8459.70.00, HTSUSA, as "Machine
tools (including way-type unit head machines) for drilling,
boring, milling, threading or tapping...Other threading and
tapping machines..."
Sincerely,
John Durant, Director
Commercial Rulings Division