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NY I84290

August 14, 2002

CLA-2-84:RR:NC:1:104 I84290


TARIFF NO.: 8459.61.0080

Mr. Keith Bacon
ISB Steel Tech
P.O. Box 2254
Irmo, SC 29063

RE: The tariff classification of a CNC notch milling machine and integrated marking device from Italy.

Dear Mr. Bacon:

In your letter dated July 9, 2002 you requested a tariff classification ruling.

The CNC Notch Milling Machine Model AT 820 E is used to cut notches or grooves in metal rolls that are used to produce steel rebar. The notches are produced by a rotating cutting tool. The combined rotation of the tool and of the workpiece generates the notches. The roll is held in a 4-jaw chuck and supported by a tailstock. The notching head is mounted on the x-axis slide. The machine is offered with the Integrated Marking Device installed as an option. This enables the user to eliminate the need for a separate marking machine.

The Integrated Marking Device (IMD) is used to machine letters, numbers and logos in the metal rolls after the notches are made. The literature describes the device as basically a milling tool installed in the working head of the notch milling machine. Once the notching is completed, the IMD body slides into working position. The IMD consists essentially of an electric motor with chuck and an air cylinder in a metal housing. Tool rotation is provided by an electrical brushless digitally controlled Siemens motor while the air cylinder enables the unit to move to the workpiece and retract. The IMD is controlled by the AT 820 E’s CNC.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

In distinguishing certain machine tools from hand tools, the EN’s to heading 8459 indicate that they are usually designed to be mounted on the floor, on a bench, on a wall or on another machine. The IMD is in effect a machine tool designed to be mounted on a machine tool. It is a machine tool even though its operation is controlled by the host machine’s CNC and it lacks its own base or workholder. Way-type unit head machines, subheading 8459.10, are described at the end of the Explanatory Notes to heading 8459 as consisting only of a frame holding a motor and a toolholder and “ways” to allow repetitive movement back and forth when placed on a suitable base. Although it is not a way-type unit head machine, it does bear some similarities. The IMD consists only of a motor and toolholder in a housing and an air cylinder instead of ways for the in and out movement. In both cases, the workpiece is held in an independent work holder and the machine moves back and forth horizontally.

The applicable subheading for the CNC Notch Milling Machine Model AT 820 E, imported with or without the IMD, will be 8459.61.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools (including way-type unit head machines) for drilling, boring, milling by removing metal : other milling machines: numerically controlled. The rate of duty will be 4.2 percent. The same classification applies to the IMD when imported separately.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche 646-733-3011.


Robert B. Swierupski

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