CLA-2-84:S:N:N1:104 886510
Mr. Bud Moore
Advance Machinery Company, Inc.
Used Machinery Division
4632 Illinois Avenue
Louisville, KY 40213
RE: The tariff classification of used lathes from Japan
Dear Mr. Moore:
In your letter dated May 19, 1993, you requested a tariff
classification ruling.
The used Yamazaki Mazak CNC lathes Type Slant Turn 40N Mill
Centers were manufactured in Japan by Yamazaki Mazak Corp., Ltd.
The units (serial numbers 52063, 52064, 52068 and 52069) were built
in 1983. The CNC lathes were originally purchased by Endo Kikai
Industry Co., Ltd. to be used at its facility from May, 1983 to
November, 1992. The machines are now being purchased through
Kokusai Trading & Supply Co., Ltd. in Japan.
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/serial numbers,
a copy of the original purchase order from Endo Kikai Industry Co.,
Ltd. to the manufacturer and detailed specifications/literature on
the units themselves. Photographs of the units were also
submitted.
The applicable subheading for the used Yamazaki Mazak CNC
lathes Type Slant Turn 40N Mill Centers/serial numbers 52063,
52064, 52068 and 52069 will be 8458.11.0005, Harmonized Tariff
Schedule of the United States (HTS), which provides for used
horizontal numerically controlled lathes for removing metal. The
rate of duty will be 4.4 percent 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