CLA-2-84:S:N:N1:104 898159
Mr. Colin Childs
Cowells Small Machine Tools
Manor Workshops, Church Road
Little Bentley, Colchester
Essex, CO7 8SE, England
RE: The tariff classification of small machine tools from England.
Dear Mr. Childs:
In your letter dated May 11, 1994 you requested a tariff
classification ruling.
You state that the machines include small lathes, jig saws and
milling machines for the hobbyist interested in making horological
devices etc. These machines are often marketed in hobbyist catalogs
as micro lathes, micro mills etc. The heaviest of these machines
does not exceed 50 pounds.
The lathes include the Cowells 90 C.W. clock, watch and
instrument makers lathe, the 90 ME and the 90 E which are mini
engine lathes. The vertical milling machine is a mini knee type
mill. The Cowells 375 and 500 Jigsaws will cut plastics and thin
metals (e.g., 3mm brasss) as well as wood up to a thickness of
19mm.
The applicable subheading for the lathes will be 8458.19.0020,
Harmonized Tariff Schedule of the United States (HTS), which
provides for lathes for removing metal: horizontal lathes: other.
The rate of duty will be 4.4 percent.
The applicable subheading for the milling machine will be
8459.59.0020, HTS, which provides for milling machines for removing
metal, knee type: other. The rate off duty will be 4.2 percent.
The applicable subheading for the jigsaws will be
8465.91.0078, HTS, which provides for machine tools for working
wood, cork, bone, hard rubber, hard plastics or similar hard
materials: other: sawing machines.
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