CLA-2-84:S:N:N1:104 878808
Ms. Becky Fahl
Toyota Tsusho America, Inc.
Georgetown Service Center
1125 Cherry Blossom Way
P.O. Box 729
Georgetown, KY 40324
RE: The tariff classification of used CNC lathes from Japan.
Dear Ms. Fahl:
In your letter dated September 28, 1992, you requested a
tariff classification ruling on behalf of Toyota Tsusho
Corporation, Japan.
The used Shoun CNC vertical turret lathes Models MV5 (L-
1693), MV5 (L-1694), MV5 (L-2080) and MV5 (L-2081) were
manufactured in Japan by Shoun Machine Tool Co., Ltd.. The first
two units were manufactured in July, 1984 while the balance of
the units were produced in January, 1991. The CNC lathes
(machine serial numbers M-840049, M-840050, M-901327 and M-
901328 respectively) were originally purchased by Toyoda
Automatic Loom Work, Ltd. to be used at its facility in Japan for
the machining of compressor parts. The units are now being
purchased for use by Michigan Automotive Compressor, Inc.,
Jackson, MI.
In order to substantiate the claim that the machines in
question are used lathes, you have submitted a manufacturer's
certificate showing the original manufacture date, a certificate
of use from the original owner showing dates of use and the JMI
Institute's confirmation for used equipment. Photographs of the
units were also submitted.
The applicable subheading for the four used CNC vertical
turret lathes Models MV5 (L-1693)/serial number M-840049, MV5 (L-
1694)/serial number M-840050, MV5 (L-2080)/serial number M-
901327 and MV5 (L-2081)/serial number M-901328 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
percent 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