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NY 892164

November 18, 1993

CLA-2-84:S:N:N1:104 892164


TARIFF NO.: 8458.11.0005

Mr. Bud Moore
Advance Machinery Company, Inc.
Used Machinery Division
4632 Illinois Avenue
Louisville, KY 40213

RE: The tariff classification of used CNC lathes from Japan.

Dear Mr. Moore:

In your letter dated November 8, 1993, you requested a tariff classification ruling.

The four used Mori Seiki CNC horizontal spindle lathes - i.e., Model SL-OA/serial numbers 633, 634 and 635 and Model SL-OB/serial number 250 - were manufactured by Mori Seiki Co., Ltd. in Japan in 1984. Serial numbers 633, 634 and 635 come equipped with Fanuc 2T Controls. Serial number 250 comes equipped with a Fanuc 3T Control. All four lathes were originally purchased by Tsuchida Kikai Co., Ltd., Japan for use in the firm's facility from September, 1984 to February, 1993.

The used Ikegai Model AX30 CNC lathe with Fanuc 6T-B Control/serial number 00269V was manufactured in Japan by Ikegai Corporation, Ltd. in June, 1984. The unit was originally sold to Murata Kikai Co., Ltd., Japan for use in the firm's facility from July, 1984 to August, 1993. It is noted that all five lathes are now being purchased by Advance Machinery Company, Inc. from Kokusai Trading & Supply Co., Ltd. of Japan.

In order to substantiate the claim that the machines in question are used lathes, you have submitted copies of original purchase orders and original manufacturers' certificates showing dates of manufacture, serial numbers, names of original purchasers and dates of use. Photographs and literature were also submitted.

The applicable subheading for the used horizontal CNC lathes - i.e., Mori Seiki Model SL-OA/serial numbers 633, 634 and 635, Mori Seiki Model SL-OB/serial number 250 and Ikegai Model AX30/serial number 00269V - will be 8458.11.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for used horizontal numerically controlled 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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