CLA-2-84:S:N:N1:104 853461
8460.40.0080
Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: The tariff classification of grinding machines and a lapping
machine from Japan.
Dear Mr. Cohn:
In your letter dated June 11, 1990 you requested a tariff
classification ruling on behalf of Kao Infosystems Company.
The imported machines are to be used at Kao Infosystems'
manufacturing facility which produces (among other items)
magnetic media discs for insertion into computer diskettes. The
specular cylinder grinder (Model K-800) grinds an extremely
smooth surface onto a cylindrical surface such as the steel rolls
of a calendaring machine. The hydraulic surface grinder (Model
K-802) sharpens the metal dies used on the punching machine which
punches out plastic discs. The shaping surface grinder (Model K-
803) is used to sharpen the metal hole-punch component on the
punching machine. The lapping machine (Model K-804) also
sharpens the dies used on the punching machine. Each machine is
accompanied by a control panel designed exclusively for use with
that particular machine (Models PB-800, PB-802, PB-803 and PB-
804 respectively).
None of the above machines are numerically controlled. Each
machine is capable of having the positioning in any one axis set
up to an accuracy of at least 0.01mm. In addition, all the
machines are valued over U.S. $2,500 each.
The applicable subheading for the hydraulic surface grinder
(Model K-802) together with its control panel (Model PB-802) will
be 8460.19.0010, Harmonized Tariff Schedule of 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 0.01mm: other: reciprocating-table type.
The rate of duty will be 4.4%. The applicable subheading for the
shaping surface grinder (Model K-803) together with its control
panel (Model PB-803) will be 8460.19.0050, 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 0.01mm:
other: other. The rate of duty will be 4.4%. The applicable
subheading for the specular cylinder grinder (Model K-800)
together with its control panel (Model PB-800) will be
8460.29.0010, HTS, which provides for other grinding machines, in
which the positioning in any one axis can be set up to an
accuracy of at least 0.01mm: other: external cylindrical,
including universal. The rate of duty will be 4.4%. The
applicable subheading for the lapping machine for dies (Model K-
804) together with its control panel (Model PB-804) will be
8460.40.0080, HTS, which provides for honing or lapping machines:
other. The rate of duty will be 4.4%.
Grinding machines classifiable under 8460.19.0010,
8460.19.0050 and 8460.29.0010 and lapping machines classifiable
under 8460.40.0080 do not require a Japanese Export Certificate
in accordance with the Agreement on Trade in Certain Machine
Tools between the United States and Japan. Further information
may be obtained by writing to the International Trade
Administration, Office of Agreements Compliance, Department of
Commerce, Washington, D.C. 20230.
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