CLA-2-84:S:N:N1:104 810032
Ms. Carolyn Herrick
United Grinding Technologies Inc.
510 Earl Boulevard
Miamisburg, Ohio 45342
RE: The tariff classification of CNC surface grinding machines
for metal from Germany and Switzerland.
Dear Ms. Herrick:
In your letter dated May 2, 1995 you requested a tariff
classification ruling.
The Blohm (Germany) surface and profile grinding machines
include the Planomat and Profimat Series. These machines are
essentially CNC surface grinders with the capability of grinding
profiles. The Planomat models include the 408, 412, 608 and 612.
The Profimat models include the 205 and 207 used mainly for small
part manufacturing, the 408, 412 and 312 DK for medium to large
workpieces (the 312 DK has two grinding spindles and can
simultaneously machine two opposing profiles), and the RT 1200
and 1600.
The Magerle (Switzerland) machines include the model MF
Precision Surface Grinder, the MFP Surface and Profile Grinder
and the MGC Grinding Center. All models are essentially CNC
surface grinders however they are available in different versions
with a comprehensive range of optional accessories such as
balancing devices, dressing and profiling units for grinding
wheels, loading and unloading devices etc.
The applicable subheading for the Magerle models MF, MFP and
MGC, with or without the accessories noted above, and the
Planomat and Profimat models from Blohm will be 8460.11.0080,
Harmonized Tariff Schedule or the United States (HTS), which
provides for flat-surface grinding machines, in which the
positioning in any one axis can be set up to an accuracy of at
least 0.01 mm: numerically controlled. The rate of duty will be
4.4 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