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NY 874301

May 14, 1992

CLA-2-84:S:N:N1:104 874301


TARIFF NO.: 8458.11.0005

Mr. Rennie Alston
Nippon Express U.S.A., Inc.
New Jersey Air Cargo Office
Newark International Airport
Cargo Bld. #150
Newark, NJ 07114

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

Dear Mr. Alston:

In your letter dated April 30, 1992, you requested a tariff classification ruling.

The used Model SN-127 automatic lathe/CNC Swiss-type Screwing Machine was originally manufactured in Japan by Nomura Automatic Lathe Co., Ltd. in January, 1987. The lathe (machine serial number 50038717) was originally purchased by Matsushima Seiki Seisakusho/Matsushima Masami of Japan. The unit was in operation from approximately February, 1987 to December, 1991.

In order to substantiate the claim that the machine in question is a used lathe, you have submitted purchase orders/certificates indicating the original manufacturer and original buyer. Said documentation shows 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 Nomura Model SN-127 automatic lathe/CNC Swiss-type Screwing Machine (serial number 50038717) 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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