NY 850741
APR 23 1990
CLA-2-84:S:N:N1:104 850741
Mr. C. G. Alafita
Sandusky Foundry & Machine Co.
615 West Market Street
Box 5012
Sandusky, Ohio 44871-8012
RE: The tariff classification of a turning and boring lathe from
West Germany.
Dear Mr. Alafita:
In your letter dated March 20, 1990 you requested a tariff
classification ruling.
You state that the Model ABD 2000/12000 Turning and Boring
Machine is specifically an engine lathe. The lathe will be used
for removing metal from cylindrical castings ranging in O.D. size
from 29 to 78 inches and up to 472 inches in length. The machine
features a special turning carriage and carriage bed with a
Siemens CNC Electronic Handwheel (although the overall operation
of the lathe is not Computer Numerically Controlled). Other
significant features include the moveable upper boring bed,
carriage and boring bar, the headstock with faceplate and the
steady rest.
The applicable subheading for the ABD 2000/12000 Turning and
Boring Machine will be 8458.19.0030, Harmonized Tariff Schedule
of the United States (HTS), which provides for other horizontal
lathes. The rate of duty will be 4.4 percent ad valorem.
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