CLA-2-84:S:N:N1:104 882895
Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, Georgia 30349
RE: The tariff classification of a tool and cutter grinder and a
lapping machine from England.
Dear Ms. Brown:
In your letter dated February 10, 1993 on behalf of Jones &
Shipman, Inc. of Kennesaw, Georgia you requested a tariff
classification ruling.
The Model 1600 Cone Center Lapping Machine is designed to
lap 60 degree centers on cylindrical metal workpieces. The
machine consists of a two speed, motor driven spindle carrying
the lapping cone, a diamond truing device for forming the lapping
wheel to the correct angle and a tailstock which is vertically
adjustable on the machine column.
The Model 310T Tool and Cutter Grinder is a manual machine
consisting basically of a machine base, table, wheelhead,
cutterhead and tailstock.
The applicable subheading for the Model 1600 Cone Center
Lapping Machine will be 8460.40.0080, Harmonized Tariff Schedule
of the United States (HTS), which provides for honing or lapping
machines. The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the Model 310T Tool and Cutter
Grinder will be 8460.39.0050, HTS, which provides for sharpening
(tool or cutter grinding) machines. The rate of duty will be 4.4
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