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NY 876729

July 31, 1992

CLA-2-84:S:N:N1:104 876729


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 July 23, 1992, you requested a tariff classification ruling.

The used Yamazaki Mazak Model Slant Turn 40N CNC lathe was originally manufactured in Aichi Pref., Japan by Yamazaki Machinery Works, Ltd. in May, 1986. The CNC horizontal spindle lathe (machine serial number 68539) was originally purchased by Murata Kikai Mfg. Works, Ltd. of Japan. The unit was used at that firm's facility from June, 1986 to June, 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, you have submitted a purchase order and manufacturer's declaration indicating the original manufacturer and the original buyer. 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 Yamazaki Mazak Model Slant Turn 40N CNC lathe (machine serial number 68539) 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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