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NY 855248

AUG 28 1990

CLA-2-84:S:N:N1:104 855248


TARIFF NO.: 8457.10.0015; 8457.10.0025; 8459.70.0020; 8464.90.0080; 8465.99.0050

Mr. Steven M. Cropper
Toyomenka (America) Inc.
1000 Corporate Grove Drive
Buffalo Grove, IL 60089-4507

RE: The tariff classification of machine tools from Japan.

Dear Mr. Cropper:

In your letter dated August 6, 1990 you requested a tariff classification ruling.

The Tominaga D-Matic is a fixed table CNC drilling and tapping machine. It features a BT30 spindle taper, a 5 HP/ 1.5 HP (30 min./ cont.) spindle motor and a 10 tool ATC. The D-Matic performs high speed rigid tapping without a tapping attachment with its synchronized Z-axis feed.

The Okada Graphite Master is a CNC graphite electrode making machine. It features a built-in graphite filtering system to separate the graphite powder from the coolant recovery and sealed guideways to prevent graphite infiltration. The BT30 spindle with 10,000, 15,000 and 25,000 RPM speeds and a cutting feed rate to 275"/minute is designed for light, high speed cutting of graphite, copper tungsten, wood, epoxy, resin, wax and clay. The machine, which is used in the model and pattern industries, also has a 10 tool ATC and a 7.5/5 HP spindle motor.

The Okada Model Master is also designed for model and pattern making. It has an ATC and will cut the same materials as the Graphite Master however, it will not be used to cut graphite since it is not protected or sealed. Standard spindle speed is 3,000 to 25,000 RPM with a BT30 taper. The cutting feed rate is also to 275"/minute and the spindle motor is 7.5/5 HP.

You indicate that the Model Master may also be offered with 200 - 10,000 and 300 - 15,000 RPM spindles and a 40 taper for customers who must cut sample or mold die patterns in aluminum.

The applicable subheading for the D-Matic will be 8459.70.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other threading or tapping machines. The rate of duty will be 4.4 percent ad valorem. The Graphite Master is classified under HTS subheading 8464.90.0080 which provides for other machine tools for working stone, ceramics ... or like mineral materials. The rate of duty is 3 percent. The Model Master with the 30 taper spindle and 3,000 to 25,000 RPM speed range is classified under subheading 8465.99.0050 which provides for machine tools for working wood ... hard rubber, hard plastics or similar hard materials. The rate of duty is 3 percent.

The Model Master with the 40 taper spindle and 200 - 10,000 and 300 - 15,000 RPM speed ranges is classified under subheading 8457.10.00 which provides for machining centers. Statistical suffix 15 applies to machines with a Y-axis travel not over 660 mm; suffix 25 applies to machines with a Y-axis travel over 660 mm. The rate of duty is 4.2 percent. As a machining center, it is subject to the VRA with Japan on machine tools and an export license from Japan is required for entry into the United States.

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.


Jean F. Maguire
Area Director

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