CLA-2-84:S:N:N1:104 881013
8524.90.4080
Ms. Tracy Ann Ehme
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614
RE: The tariff classification of lathes and a woodworking
machine from Austria.
Dear Ms. Ehme:
In your letter dated November 30, 1992, you requested a
tariff classification ruling.
The Emcoturn 360-2TCM and the Emcoturn 425TCM are both
horizontal lathes. The Emcoturn 360-2TCM features a 30 HP main
spindle and a 13.5 HP sub-spindle. The unit has a turret with up
to 12 VDI tools and a standard chip conveyor. The Emcoturn
425TCM features double 15 HP main spindles and double
synchronized sub-spindles. The unit has turrets with up to 24 x
2 VDI tools. Both units are numerically controlled and are
valued over $3,025 each.
The Unimat Basic and the Unimat PC are manually operated
lathes. Standard equipment includes: machine bed, headstock,
tailstock, longitudinal and cross slide, live center, 3-jaw
universal chuck, 115V spindle motor with three speed ranges,
power feed and tool holder. In addition to the standard
equipment, the Unimat PC includes an interface kit. The
installation of this kit enables the Unimat PC to be interfaced
to a personal computer. Advantages gained by using
this kit include part-to-part repeatability, the ability to store
and recall programs on floppy discs and a "user-friendly" format.
The computer aided design/computer aided machining software
included with the interface kit is separately classifiable.
Users of these units include radio control modelers, hobbyists,
professional model engineers and schools. The Unimat Basic and
the Unimat PC are valued under $3,025 each.
The Emco MC 90 Woodworker is a CNC top spindle router. The
unit has a motor rating of 2 HP at 9000 RPM and 2 1/2 HP at
18,000 RPM. The unit is valued over $3,025. Accuracy is
provided by ground and hardened round guideways (double) and
linear ball bearings.
The applicable subheading for the Emcoturn 360-2TCM and the
Emcoturn 425TCM lathes will be 8458.11.0010, Harmonized Tariff
Schedule of the United States (HTS), which provides for
numerically controlled horizontal lathes for removing metal:
other: multiple spindle. The rate of duty will be 4.4 percent
ad valorem.
The applicable subheading for the Unimat Basic and the
Unimat PC with interface kit will be 8458.19.0020, HTS, which
provides for horizontal lathes for removing metal: other, valued
under $3,025 each. The rate of duty will be 4.4 percent ad
valorem.
The applicable subheading for the computer aided
design/computer aided machining software included in the
interface kit for the Unimat PC will be 8524.90.4080, HTS, which
provides for other recorded media for sound or other similarly
recorded phenomena. The rate of duty will be 9.7 cents per
square meter of recording surface.
The applicable subheading for the Emco MC 90 Woodworker will
be 8465.92.0030, HTS, which provides for machine tools for
working wood... or similar hard materials: routing 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