United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0874364 - NY 0874652 > NY 0874623

Previous Ruling Next Ruling

NY 874623

May 26, 1992

CLA-2-84:S:N:N1:104 874623


TARIFF NO.: 8458.11.0005

Mr. Jeffrey Kopp
Advance Machinery Company, Inc.
Used Machinery Division
4632 Illinois Avenue
Louisville, KY 40213

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

Dear Mr. Kopp:

In your letter dated May 18, 1992, you requested a tariff classification ruling.

The used Model W16 Dainichi CNC horizontal spindle lathe was originally manufactured in Japan by Dainichi Kinzoku Kogyo Co., Ltd. in May, 1986. The lathe (machine serial number 20989) was originally purchased by Gosho Neji Manufacturing Co., Ltd. of Japan. The unit was used at the firm's facility from June, 1986 to April, 1992. The lathe is now being purchased by your firm from Kokusai Trading & Supply Co., Ltd. of Japan.

In order to substantiate the claim that the machine in question is a used lathe, a purchase order and manufacturer's declaration indicating the original manufacturer and the original buyer was submitted on your behalf by ML Machinery Co., Inc. of Boston, Massachusetts. Said documentation shows the date of manufacture, serial number, dates of use and machine specifications. Photographs of the unit in question were also submitted.

The applicable subheading for the used Model W16 Dainichi CNC lathe (machine serial number 20989) 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

Previous Ruling Next Ruling

See also: