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NY 899270

July 01, 1994

CLA-2-84:S:N:N1:104 899270


TARIFF NO.: 8465.95.0045; 8466.30.3040; 7326.90.9090

Ms. Eileen Cross
International Customs Service, Inc.
10415 S. La Cienega Boulevard
Los Angeles, California 90045

RE: The tariff classification of woodworking machine tools and accesssories from Italy.

Dear Ms. Cross:

In your letter dated May 25, 1994 on behalf of WMD Woodworking Machinery of Santa Fe Springs, California you requested a tariff classification ruling.

The "Boring System" Models 2232, 2932 and 3532 are multiple boring machines with respectively 22, 29 and 35 drilling spindles.

The Variofeed and Steff Automatic Feeding Units are used on woodworking machines such as moulders, planers and saws to move materials through the cutting area. The feeders consist basically of a motor, feed rollers and a support stand which is mounted on the table of the machine. The Variofeed has a variable speed feature while the Steff feeder has a fixed speed.

You also inquire about separately imported universal support stands which you describe as integral parts of the feeders since the Steffs and Variofeeds are not operable without such a stand. The stands have a cast-iron base and main brackets, steel columns and aluminum hand wheels.

The applicable subheading for the "Boring System" multiple boring machines will be 8465.95.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools ... for working wood ...: other: drilling or mortising *. The rate of duty will be 3 percent.

The applicable HTS subheading for the Variofeed and Steff Automatic Feeding Units will be 8466.30.3040 which provides for other special attachments for machine tools: machines. The rate of duty will be 3.7 percent.

The separately imported universal support stands for the Steffs and Variofeeds will be classified under HTS subheadding 7326.90.9090 which provides for articles of iron or steel: other. The rate of duty will be 5.7 percent.

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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