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HQ 081841


March 9, 1989

CLA-2:CO:R:C:G 081841 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: TSUS 8457.10.0035, 8459.31.0040

Mr. P. Miccuci
Mitsui & Co. (U.S.A.), Inc.
200 Park Avenue
New York, New York 10166-0130

RE: Classification of Mitsui Seiki JIDIC Vertical Spindle and Horizontal Spindle Jig Borers

Dear Sir:

In your letter of November 3, 1987, you request a ruling on the tariff classification of the JIDIC series jig borer. You later amended your request to include other models. Our ruling follows.

FACTS:

The JIDIC H5C and H6C are horizontal spindle machine tools referred to in submitted brochures both as jig borers and as machining centers. The H5C and H6C bore, mill and drill, among other machine tool functions. They are computer numeri- cally controlled (CNC) and have as a standard feature automa- tic tool change (ATC) which services a 60-tool magazine. They have a relatively large (50) taper spindle which normally indicates heavy milling or cutting capability.

The JIDIC 4DN, 6CN and 7CN models are vertical spindle CNC machine tools. The ATC is optional with these models. In this case, the 4DN, 6CN and 7CN will be imported without the ATC nor will they be prepared to accept the ATC. The 4DN has a 40 taper spindle while the 6CN and 7CN have 45 taper spin- dles. This normally indicates medium milling capability.

Jig borers are claimed to be finishing machines. You maintain that these five (5) JIDIC models are classifiable as boring machines because they have design features which dedicate them to performing precision finishing operations: they have relatively low spindle speeds (3,500 rpm maximum)
claimed necessary for precision finishing; they are advertized as having work table positioning accuracies required for close tolerance machining operations; they are designed to stand on a 3-point suspension, rather than being anchored to the floor. This makes them independent of irregularities in the floor which is said to insure their positioning accuracies.

ISSUE:

Are the JIDIC models under consideration regarded for tariff purposes as boring machines or as machining centers?

LAW AND ANALYSIS:

Machining centers are classifiable under subheading 8457.10.00, Harmonized Tariff Schedule of the United States (HTSUS). Boring machines are classifiable under subheading 8459.40.00, HTSUS. Tariff terms are to be construed in accordance with their common and commercial meanings, which are presumed to be the same. Information before this office indicates that machine tools which perform multiple machining operations, are numerically controlled (either CNC or other- wise), and have automatic tool changers, are recognized in the machine tool industry as machining centers. In addition, machining centers must have milling capability.

HOLDING:

The JIDIC models H5C and H6C are machining centers for tariff purposes. They are classifiable under the provision for other machining centers, in subheading 8457.10.0035, HTSUSA, dutiable at the rate of 4.2 percent ad valorem. The models 4DN, 6CN and 7CN are classifiable as other boring machines, in subheading 8459.40.0040, HTSUSA, dutiable at the rate of 4.2 percent ad valorem.

Merchandise from Japan classifiable in subheading 8457. 10.0035, HTSUSA, requires an export certificate upon entry into the Customs territory. You may confirm this fact by writing to the Director, Office of Agreements Compliance, International Trade Administration, Department of Commerce, Washington, D.C. 20230.

Sincerely,

John Durant, Director
Commercial Rulings Division

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