NY 865448
AUG 06 1991
CLA-2-84:S:N:N1:104 865448
Ms. Debra H. Burgess
Mitsubishi International Corporation
Atlanta Branch
2100 Riveredge Parkway
Suite 475
Atlanta, Georgia 30328
RE: The tariff classification of a used vertical turret lathe
from Japan.
Dear Ms. Burgess:
In your letter dated July 23, 1991, you requested a tariff
classification ruling.
The used CNC vertical, twin spindle turret lathe (Model ACT-
2SP-V5) was originally manufactured in Japan by Okuma & Howa
Machinery Ltd. in May, 1988. The unit features two large 12-
station turrets. Spindle speed is 20-2,000 rpm and spindle power
is 30 Hp. The machine's cross slide ways width is 430 mm while
the saddle slide ways width is 500 mm.
The lathe (machine production number 06518) was originally
purchased by Katsushiro Yodan Co., Ltd. and used in its factory
located in Yawata-city, Kyoto-pref., Japan for the manufacture of
wheels for forklift trucks. The machine was in operation at said
factory from May, 1988 to May, 1991. In order to substantiate
the claim that the machine in question is a used lathe, you have
submitted a copy of the original purchase order, a manufacturing
certificate from Okuma & Howa Machinery Ltd., a certificate of
machine usage from Katsushiro Yodan Co., Ltd. showing amount of
depreciation, a certificate of company status from KU Steel Co.,
Ltd. and the JMI Institute's confirmation for used equipment.
The applicable subheading for the used CNC vertical, twin
spindle turret lathe (Model ACT-2SP-V5) will be 8458.91.1040,
Harmonized Tariff Schedule of the United States (HTS), which
provides for used numerically controlled vertical turret lathes
for removing metal. The rate of duty will be 4.2% ad valorem.
Used lathes from Japan classifiable under 8458.91.1040 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