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NY 865448

AUG 06 1991

CLA-2-84:S:N:N1:104 865448


TARIFF NO.: 8458.91.1040

Ms. Debra H. Burgess
Mitsubishi International Corporation
Atlanta Branch
2100 Riveredge Parkway
Suite 475
Atlanta, Georgia 30328

RE: The tariff classification of a used vertical turret lathe from Japan.

Dear Ms. Burgess:

In your letter dated July 23, 1991, you requested a tariff classification ruling.

The used CNC vertical, twin spindle turret lathe (Model ACT- 2SP-V5) was originally manufactured in Japan by Okuma & Howa Machinery Ltd. in May, 1988. The unit features two large 12- station turrets. Spindle speed is 20-2,000 rpm and spindle power is 30 Hp. The machine's cross slide ways width is 430 mm while the saddle slide ways width is 500 mm.

The lathe (machine production number 06518) was originally purchased by Katsushiro Yodan Co., Ltd. and used in its factory located in Yawata-city, Kyoto-pref., Japan for the manufacture of wheels for forklift trucks. The machine was in operation at said factory from May, 1988 to May, 1991. In order to substantiate the claim that the machine in question is a used lathe, you have submitted a copy of the original purchase order, a manufacturing certificate from Okuma & Howa Machinery Ltd., a certificate of machine usage from Katsushiro Yodan Co., Ltd. showing amount of depreciation, a certificate of company status from KU Steel Co., Ltd. and the JMI Institute's confirmation for used equipment.

The applicable subheading for the used CNC vertical, twin spindle turret lathe (Model ACT-2SP-V5) will be 8458.91.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for used numerically controlled vertical turret lathes for removing metal. The rate of duty will be 4.2% ad valorem.

Used lathes from Japan classifiable under 8458.91.1040 do not require a Japanese Export Certificate in accordance with the Agreement on Trade in Certain Machine Tools between the United States and Japan. Further information may be obtained by writing to the International Trade Administration, Office of Agreements Compliance, Department of Commerce, Washington, D.C, 20230.

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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