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NY 807002

March 2, 1995

CLA-2-84:S:N:N1:104 807002


TARIFF NO.: 8465.92.0055; 8465.95.0020

Mr. Bernard J. McHale
B.J. McHale Company
2401 Lourance Boulevard
Greensboro, North Carolina 27407

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

Dear Mr. McHale:

In your letter dated February 10, 1995, you requested a tariff classification ruling on behalf of ICBT Inc..

Your inquiry covers routers and boring machines which are principally used for working wood. Models NCW-516-1656, NCW-516- 2156, NCW-516-1346, NCW-516-2162 and NCW-516-1662 are dual table CNC routers. These units are capable of processing a wide range of materials from large workpieces requiring the use of both tables to single-table processing of smaller sized workpieces. Models NC-516P-1626, NC-516P-2126, NC-516P-1632 and NC-516P-2132 are pallet changing CNC routers. While processing on one table, workpieces can be set on and off the other table to maintain continued operation. The NC-516EJ-1325 is a single table CNC router aimed at mass production applications. Model NC-IU is a 5-axis ATC (Automatic Tool Changer) CNC router utilizing an universal spindle capable of rotating to any required cutting angle (e.g., general and decorative processing of curved surfaces). All the above models are manufactured in Japan.

The NCB-703 CNC boring machine which is manufactured in Japan is capable of a rapid traverse of 85 m/min (280 ft/min) and a cutting speed of 40m/min (132 ft/min) in vertical or horizontal precision boring. While the unit comes equipped with an interchangeable router head, the unit is principally used for boring wood. Model GLR-X ST1100 which is manufactured in Italy is a CNC boring machine.

The applicable subheading for the CNC woodworking routers (Models NCW-516-1656, NCW-516-2156, NCW-516-1346, NCW-516-2162, NCW-516-1662, NC-516P-1626, NC-516P-2126, NC-516P-1632, NC-516P- 2132, NC-516EJ-1325, and NC-IU) will be 8465.92.0055, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: planing, milling or molding (by cutting) machines...for woodworking: other: routers: other: numerically controlled. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the CNC boring machines (Models NCB-703 and GLR-X ST1100) will be 8465.95.0020, HTS, which provides for machine tools ... for working wood ...: drilling or mortising machines ... for woodworking: other: boring machines: numerically controlled. The rate of duty will be 3 percent ad valorem.

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
New York Seaport

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