CLA-2-84:S:N:N1:104-868324
Mr. James McKenzie
Toyota Tsusho America, Inc.
Georgetown Service Center
1125 Cherry Blossom Way
P.O. Box 729
Georgetown, KY 40324
RE: The tariff classification of used NC lathes from Japan.
Dear Mr. McKenzie:
In your letter dated October 21, 1991, you requested a
tariff classification ruling.
Three used CNC horizontal lathes [Models TN-AL (LA5168), TN-
AL (LA5169) and TN-AL (LA5173)] with Mitsubishi Meldas-320L
numerical controllers were originally manufactured in Japan by
Fuji Machine Mfg. Co., Ltd. in 1989. The used CNC horizontal
lathe [Model SNC-200UP (LA5170)] with Fanuc O-TC numerical
controller was originally manufactured in Japan by Seibu Electric
& Machine Co., Ltd. in 1989.
The three Model TN-AL lathes (serial numbers 7666, 7778 and
8146) and the Model SNC-200UP lathe (serial number 4-H670111)
were originally purchased by Toyoda Machine Works in Japan. The
units were used at the Toyoda Machine Works, Ltd.'s Okazaki plant
for the machining of power steering pump parts. Model TN-AL
(LA5173) was in operation from January, 1990 to August, 1991.
The balance of the units were in operation from August, 1989 to
August, 1991. The units are now being shipped to Toyoda/TRW
Automotive Inc. (TTA), Tennessee. In order to substantiate the
claim that the machines in question are used lathes, you have
submitted copies of original purchase records, original
manufacturers' certifications, Toyoda Machine Works, Ltd.'s
certification showing dates of manufacture, serial numbers, dates
of use and depreciation data and the JMI Institute's confirmation
for used equipment.
The applicable subheading for the four used CNC horizontal
lathes [Models TN-AL (LA5168)/serial number 7666, TN-AL
(LA5169)/serial number 7778, TN-AL (LA5173)/serial number 8146
and SNC-200UP (LA5170)/serial number 4-H670111] will be
8458.11.0005, Harmonized Tariff Schedule of the United States
(HTS), which provides for used numerically controlled horizontal
lathes for removing metal. The rate of duty will be 4.4% ad
valorem.
Used lathes from Japan classifiable under 8458.11.0005 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