CLA-2-84:S:N:N1:104 874621

Mr. John Stanton
Acme International Inc.
5106 North Cicero Avenue
Chicago, Illinois 60630

RE: The tariff classification of an electrode milling machine from Japan.

Dear Mr. Stanton:

In your letter dated May 19, 1992 on behalf of Sodick, Inc. of Schaumberg, Illinois you requested a tariff classification ruling. You state that the APM2 CNC Electrode Milling Machine's sole purpose is to manufacture copper electrodes used in electrical discharge machines. The specifications for the APM2 indicate that it has a 30 taper spindle, a spindle drive motor with a continuous rating of 2.2 kW (3.7 kW - 30min), and a spindle speed range of 150 to 12,000 rpm. A sixteen position ATC magazine, listed as an option, will be included.

The applicable subheading for the APM2 CNC Electrode Milling Machine will be 8459.61.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other numerically controlled milling machines. The rate of duty will be 4.2 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