CLA-2-84:S:N:N1:104 866190
Mr. A.T. Onyszko
Delta International Machinery Corp.
246 Alpha Drive
Pittsburgh, PA 15238-2985
RE: The tariff classification of bench mounted drill presses
from Taiwan.
Dear Mr. Onyszko:
In your letter dated August 8, 1991 you requested a tariff
classification ruling.
The Delta 12" Drill Press, Model 11-990, features five speed
options (620 to 3100 rpm) which allow drilling in a wide variety
of materials, a table raising and lowering system, and a tilt
table. The basic machine has a 1/3 HP, single phase, 115V
induction motor, 0 - 1/2" capacity chuck and key, belt and
pulleys as standard equipment. Accessory attachments are
available for sanding, plug cutting and mortising. The machine is
34" high and weighs 71 1/2 lbs. The brochure emphasizes
woodworking operations.
The Delta 32" Radial Drill Press, Model 11-090 features five
speed options (580 to 3450 rpm) for drilling materials from hard
and soft woods to plastics and non-ferrous metals. It also has a
swiveling/tilting head and movable ram to allow angle drilling,
horizontal boring, and multiple or series drilling as well as
conventional drilling. The drill press head swivels 360 degrees
around the column for working on or off the table and tilts 90
degrees left and 45 degrees right for angle drilling. The basic
machine has a 1/3 HP, single phase, 115V induction motor, 0 -
1/2" capacity chuck and self-ejecting key, belt and pulleys as
standard equipment. Plug cutting and mortising attachments are
available. This machine also appears geared toward the
woodworking market.
The applicable subheading for the 12" Drill Press and the
32" Radial Drill Press will be 8465.95.0015, Harmonized Tariff
Schedule of the United States (HTS), which provides for machine
tools for working wood ... or similar hard materials: other:
drilling or mortising machines. The rate of duty will be 3
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