NY 865135

AUG 09 1991

CLA-2-84:S:N:N1:104-865135

Mr. Warren E. Ponemon
S&S Machinery Corp.
140-53rd Street
Brooklyn, NY 11232-4387

RE: The tariff classification of a vertical turret lathe and vertical boring and turning mills from Czechoslovakia.

Dear Mr. Ponemon:

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 : July 9, 1991 DESCRIPTION OF MERCHANDISE : (1) TOS Hulin Vertical Turret Turning Lathe - Model SKIQ 20-CNCB (2) Blansko Vertical Boring and Turning Mills - Models SKD 32B, SKJ 32-63B and SKJ 50-100B - depending upon customer's specifications, models come equipped with (a) numerical control or (b) manual control. HTS PROVISION : (1) Other numerically controlled vertical turret lathes for removing metal.

(2)(a) Other numerically controlled vertical turret boring machines (b) Other vertical boring machines

HTS SUBHEADING : (1) 8458.91.1080 (2)(a) 8459.40.0040 if numerical control (b) 8459.40.0050 if manual control RATE OF DUTY : (1) 4.2% ad valorem (2)(a) and (2)(b) 4.2% ad valorem

DUTY CONCESSION : Articles classifiable under subheadings 8458.91.1080, 8459.40.0040 and 8459.40.0050, HTS, which are products of Czechoslovakia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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