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NY 868324

November 4, 1991



TARIFF NO.: 8458.11.0005

Mr. James McKenzie
Toyota Tsusho America, Inc.
Georgetown Service Center
1125 Cherry Blossom Way
P.O. Box 729
Georgetown, KY 40324

RE: The tariff classification of used NC lathes from Japan.

Dear Mr. McKenzie:

In your letter dated October 21, 1991, you requested a tariff classification ruling.

Three used CNC horizontal lathes [Models TN-AL (LA5168), TN- AL (LA5169) and TN-AL (LA5173)] with Mitsubishi Meldas-320L numerical controllers were originally manufactured in Japan by Fuji Machine Mfg. Co., Ltd. in 1989. The used CNC horizontal lathe [Model SNC-200UP (LA5170)] with Fanuc O-TC numerical controller was originally manufactured in Japan by Seibu Electric & Machine Co., Ltd. in 1989.

The three Model TN-AL lathes (serial numbers 7666, 7778 and 8146) and the Model SNC-200UP lathe (serial number 4-H670111) were originally purchased by Toyoda Machine Works in Japan. The units were used at the Toyoda Machine Works, Ltd.'s Okazaki plant for the machining of power steering pump parts. Model TN-AL (LA5173) was in operation from January, 1990 to August, 1991. The balance of the units were in operation from August, 1989 to August, 1991. The units are now being shipped to Toyoda/TRW Automotive Inc. (TTA), Tennessee. In order to substantiate the claim that the machines in question are used lathes, you have submitted copies of original purchase records, original manufacturers' certifications, Toyoda Machine Works, Ltd.'s certification showing dates of manufacture, serial numbers, dates of use and depreciation data and the JMI Institute's confirmation for used equipment.

The applicable subheading for the four used CNC horizontal lathes [Models TN-AL (LA5168)/serial number 7666, TN-AL (LA5169)/serial number 7778, TN-AL (LA5173)/serial number 8146 and SNC-200UP (LA5170)/serial number 4-H670111] will be 8458.11.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for used numerically controlled horizontal lathes for removing metal. The rate of duty will be 4.4% ad valorem.

Used lathes from Japan classifiable under 8458.11.0005 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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