CLA-2-84:RR:NC:1:104 R00185
Mr. John Carrier
Central Purchasing, Inc.
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of machine tools, parts and accessories from Taiwan and India
Dear Mr. Carrier:
In your letter dated March 16, 2004 you requested a tariff classification ruling.
The Copy Lathe Attachment, SKU 47631, is a lathe accessory used for duplicating designs from templates or other workpieces during machining operations on wood or metals. The copy attachment has an overall length of 40”, height of 7 ½” and width of 4.3” and weighs 24 pounds. It enables the lathe to reproduce spindles and posts up to 37” long. Based on the assembly instructions and parts list, the major components appear to include the tool rest bracket, lower vertical support bar, pattern support bar, rod assembly, tool holder assembly, safety shield, cutting tool and assorted brackets and hardware. This attachment is made in Taiwan.
The Versatool Work Center, SKU 46369, is a folding work table with attachments to convert power hand tools into machine tools. It adapts circular saws, routers and other tools to be used as table top tools. With a circular saw attached, it becomes a sawing machine of subheading 8465.91. With a router attached, it becomes a planing, milling or molding machine of subheading 8465.92. It is principally used as a part of a machine of heading 8465. The table measures 31” x 38 ¼” x 31” high and weighs 65 pounds. It includes a miter fence, miter gauge, carriage, tool clamps, carriage locks, split fence, t-tracks, etc. The Versatool is also made in Taiwan
The Ring Stretcher, SKU 9573, is a hand operated machine used to enlarge jewelry by adjustment of pressure on various sized rollers. It must be mounted on a table or bench. The round base has three equidistant holes for screw mounting. The unit measures 7 ½” L x 3 ½” W x 3 5/8” H and weighs 2.9 pounds. It includes 17 stretch rollers in various sizes to match the band widths of the rings to be stretched. The ring to be stretched is placed on a gearshaft and a ring pressure handle is rotated resulting in a slight stretching of the ring. The process is repeated until the desired size is reached. The ring stretcher is made in India.
The applicable subheading for the Copy Lathe Attachment , SKU 47631, will be 8466.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dividing heads and other special attachments for machine tools. The duty rate will be 8 percent.
The applicable subheading for the Versatool Work Center, SKU 46369, will be 8466.92.5010, HTS, which provides for parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, …: other: for machines of heading 8465: other. The rate of duty will be 4.7 percent.
The applicable subheading for the Ring Stretcher, SKU 9573, will be 8463.90.0060, HTS, which provides for other machine tools for working metal or cermets, without removing material. The rate of duty will be 4.4 percent.
Articles classifiable under subheading 8463.90.0060, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division