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NY 877849

September 17, 1992

CLA-2-84:S:N:N1:104 877849


TARIFF NO.: 8458.11.0005

Mr. Bill Brady
Kintetsu Intermodal USA Inc.
12430 N.E. Marx Street
Portland, Oregon 97230

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

Dear Mr. Brady:

In your letter dated July 30, 1992, you requested a tariff classification ruling on behalf of Toyo Tanso U.S.A. Inc..

The used Mazak horizontal NC lathe Model QT10N was originally manufactured in Japan by Yamazaki Mazak Co., Ltd. (formerly Yamazaki Machinery Works, Ltd.) in 1984. The NC lathe (machine serial number 57796) was originally purchased by Naniwa Seimitsu Co., Ltd. of Japan and subsequently sold to Katae Machine Co., Ltd. of Japan. The unit is now being purchased by Toyo Tanso Co., Ltd. (Japan) from Katae Machine Co., Ltd. for reselling to Toyo Tanso U.S.A, Inc..

In order to substantiate the claim that the machine in question is a used lathe, you have submitted a history of the machine, shipping list, purchase order and receipt. Said documentation shows year of manufacture, original manufacturer, owners and serial number. Photographs of unit were also submitted.

The applicable subheading for the used Mazak horizontal NC lathe Model QT10N (machine serial number 57796) 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 percent 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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