CLA-2-84:S:N:N1:104 862307
8460.29.0010; 8460.39.0050; 8464.90.0080
Mr. John P. Capriola
Ingersoll GmbH (Inc.)
1301 Eddy Avenue
Rockford, Illinois 61103-3173
RE: The tariff classification of machine tools from Germany.
Dear Mr. Capriola:
In your letter dated April 8, 1991 you requested a tariff
classification ruling.
The Waldrich Siegen Roll Grinders are designed to grind
rolls such as those used in the pulp and paper industry and in
rolling mills. The machines come in many sizes, accomodating
rolls up to 150 tons, 2500 mm diameters and unlimited lengths.
The machine description generally indicates the maximum workpiece
weight in tons and the overall length of the roll it can handle.
Numerically controlled machines are identified as NC (open loop)
or CNC (closed loop).
The Waldrich Coburg Way Grinders (guideway and surface
grinding machines) come with fixed or adjustable crossrails. The
fixed crossrail machines are equipped with a universal grinding
head. The vertically adjustable crossrail machines have a
universal and a peripheral grinding head. Both types are
available in three different versions: S - conventional control,
SPS - CNC for partly automatic grinding, and SNC - CNC for
automatic grinding. The Waldrich Coburg Way Grinding Centers are
CNC fixed crossrail machines with double table or palleting
systems to reduce loading, unloading and measuring times. Other
features include fully automatic balancing, dressing and wheel
changing.
The Automatic Cutter Grinder A 1250 is a cam-operated (non-
CNC) tool grinder said to be most economically applied to
grinding face mills, arbor cutters, gear cutters and profile
cutters. It also features a cam-making attachment to assure
accurate duplication of contours.
The ESM Electrode Abrading Machine is specially designed for
the manufacture of graphite electrodes. The ESM features a pallet
system for clamping the electrode and tool outside of the
machine, a splash tank, CNC controlled feed, four precision feed
screws to provide constant and parallel feed of the tool platen
and a portal type machine frame with integrated counterbalance.
The workpiece electrode follows a circular path while the
abrading tool is advancing. The abrading tool material may be an
epoxy-silicon carbide mixture or steel. The abrading table of the
machine generates the cutting speed with its orbiting (or
circular motion). The feed rate is a function of the graphite
quality, flushing, abrading tool surface and electrode geometry.
The applicable subheading for the CNC roll grinders will be
8460.21.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other metal 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 ad valorem. The applicable subheading for the non-
CNC roll grinders will be 8460.29.0010, HTS, which provides for
other metal grinding machines ... other than CNC, also at 4.4
percent.
The applicable subheading for the CNC way grinders will be
8460.11.0080, HTS, which provides for flat-surface metal
grinders, 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. The applicable subheading for
the non-CNC way grinders will be 8460.19.0050, HTS, which
provides for flat-surface metal grinders ... other than CNC, also
at 4.4 percent.
The applicable subheading for the Automatic Cutter Grinder
A1250 will be 8460.39.0050, HTS, which provides for sharpening
(tool or cutter grinding) machines: other than numerically
controlled. The rate of duty will be 4.4 percent.
The applicable subheading for the ESM Electrode Abrading
Machine will be 8464.90.0080, HTS, which provides for other
machine tools for working stone, ceramics, concrete, asbestos-
cement or like mineral materials. The rate of duty will be 3
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