CLA-2-84:S:N:N1:104 806343
8459.69.0070
Mr. John Sepela
Columbia Shipping Inc.
201 Hangar Road
Avoca, PA 18641
RE: The tariff classification of machine tools from Taiwan.
Dear Mr. Sepela:
In your letter dated January 24, 1995 on behalf of Wesel
Manufacturing Co. of Scranton, Pennsylvania you requested a tariff
classification ruling.
The request covers vertical machining centers, CNC and manual
milling machines and manual combination drilling and milling
machines. The machining centers include the MCV-1050 and MCV-1200
each with a y-axis travel of 680mm and the MCV-641 with a 410mm y-
axis travel. The CV-410 is a bed type CNC milling machine. The LC-
20 Series are all manual knee-type milling machines. The LC-1/2
Series manual vertical milling and drilling machines include the
LC-185VS knee-type model and the LC-50RS bed-type machine.
The applicable subheading for the MCV-1050 and MCV-1200
vertical machining centers will be 8457.10.0025, Harmonized Tariff
Schedule of the United States (HTS), which provides for machining
centers for working metal, with a y-axis travel over 660mm. The
MCV-641 will also be classified under HTS subheading 8457.10.00
however the statistical suffix will be 15 since the y-axis travel
is not over 660mm. The rate of duty in either case will be 4.2
percent.
The applicable subheading for the CV-410 bed-type CNC milling
machine will be 8459.61.0080, HTS, which provides for other
numerically-controlled milling machines. The LC-20 Series of knee
mills and the LC-185VS knee-type milling and drilling machine will
be classified under 8459.59.0030, which provides for milling
machines, knee-type: other. The LC-50RS bed-type milling and
drilling machine will be classified under subheading 8459.69.0070
which provides for other milling machiness: other. The rate of duty
for all of these subheadings will be 4.2 percent.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport