CLA-2-84:S:N:N1:104 813513

Ms. Lisa C. Schneider
Associated Customhouse Brokers, Inc.
Water Tower Park
1099 Jay Street, Bldg C-5
P.O. Box 22670
Rochester, NY 14692-2670

RE: The tariff classification of gear finishing machines from Germany.

Dear Ms. Schneider:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : August 8, 1995

ON BEHALF OF : The Gleason Works

DESCRIPTION OF MERCHANDISE : HURTH ZS 240 CNC/ZS 240T CNC gear finishing machines for the fine finishing of unhardened spur gears and helical spur gears.

HTS PROVISION : Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal, sintered metal carbides or cermets, not elsewhere specified or included: gear cutting, gear grinding or gear finishing machines: gear grinding or finishing machines... Other: other

HTS SUBHEADING : 8461.40.5070

RATE OF DUTY : 4.4 percent ad valorem

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