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NY 872399

April 1, 1992

CLA-2-84:S:N:N1:104 872399


TARIFF NO.: 8458.11.0005

Mr. Michael Ohlson
Meiko America, Inc.
1351 Mark Street
Elk Grove Village, Illinois 60007

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

Dear Mr. Ohlson:

In your letter dated March 13, 1992, you requested a tariff classification ruling on behalf of Advance Special Tools, Inc..

The used Model SL-25 B/500 horizontal type CNC lathe was originally manufactured in Japan by Mori Seiki Machinery Co., Ltd. in October, 1990. The lathe (machine serial number 4163) was originally purchased by Katayama Corp./Japan through the supplier, Shin-Nagoya Machinery Co., Ltd./Japan. The unit was in operation from October, 1990 to December, 1991. Katayama Corp. subsequently contracted with Shin-Nagoya Machinery Co., Ltd. to sell the lathe on their behalf. The unit is now being purchased by Advance Special Tools, Inc. of Battle Creek, MI.

In order to substantiate the claim that the machine in question is a used lathe, you have submitted certificates indicating the original manufacturer and original buyer. Said certificates show the date of manufacture, serial number, dates of use and machine specifications. In addition, you submitted depreciation data of the original buyer and the JMI Institute's "Confirmation for Used Equipment".

The applicable subheading for the used Model SL-25 B/500 horizontal type CNC lathe (machine serial number 4163) 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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