CLA-2-84:S:N:N1:104 896428

Ms. P.A. Johnson
C.H. Powell Company
6 Northway Ct., Eastway Business Park
P.O. Box 270
Greer, S.C. 29652

RE: The tariff classification of a CNC broaching machine from England.

Dear Ms. Johnson:

In your letter dated March 17, 1994 on behalf of Machine Tool Systems, Inc. of Charlotte, North Carolina you requested a tariff classification ruling. The Champion CNC Disc Broaching Machine will be used to broach turbine and compressor discs for aero and power generation requirements. In addition to the basic machine, the machine will include a boat, cradle and elevator assembly capable of accomodating a 98" diameter disc, chip conveyor, coolant system, indexing fixtures, a Sentinel MK II tool monitoring unit, an automatic probing system and tooling.

The applicable subheading for the Champion CNC Disc Broaching Machine will be 8461.30.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for broaching machines. The rate of duty will be 4.4 percent.

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