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NY 898159

June 16, 1994

CLA-2-84:S:N:N1:104 898159


TARIFF NO.: 8458.19.0020, 8459.59.0020, 8465.91.0078

Mr. Colin Childs
Cowells Small Machine Tools
Manor Workshops, Church Road
Little Bentley, Colchester
Essex, CO7 8SE, England

RE: The tariff classification of small machine tools from England.

Dear Mr. Childs:

In your letter dated May 11, 1994 you requested a tariff classification ruling.

You state that the machines include small lathes, jig saws and milling machines for the hobbyist interested in making horological devices etc. These machines are often marketed in hobbyist catalogs as micro lathes, micro mills etc. The heaviest of these machines does not exceed 50 pounds.

The lathes include the Cowells 90 C.W. clock, watch and instrument makers lathe, the 90 ME and the 90 E which are mini engine lathes. The vertical milling machine is a mini knee type mill. The Cowells 375 and 500 Jigsaws will cut plastics and thin metals (e.g., 3mm brasss) as well as wood up to a thickness of 19mm.

The applicable subheading for the lathes will be 8458.19.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for lathes for removing metal: horizontal lathes: other. The rate of duty will be 4.4 percent.

The applicable subheading for the milling machine will be 8459.59.0020, HTS, which provides for milling machines for removing metal, knee type: other. The rate off duty will be 4.2 percent.

The applicable subheading for the jigsaws will be 8465.91.0078, HTS, which provides for machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: other: sawing machines.

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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