CLA-2:CO:R:C:G 081841 JAS
Mr. P. Miccuci
Mitsui & Co. (U.S.A.), Inc.
200 Park Avenue
New York, New York 10166-0130
RE: Classification of Mitsui Seiki JIDIC Vertical Spindle
and Horizontal Spindle Jig Borers
Dear Sir:
In your letter of November 3, 1987, you request a ruling
on the tariff classification of the JIDIC series jig borer.
You later amended your request to include other models. Our
ruling follows.
FACTS:
The JIDIC H5C and H6C are horizontal spindle machine tools
referred to in submitted brochures both as jig borers and as
machining centers. The H5C and H6C bore, mill and drill,
among other machine tool functions. They are computer numeri-
cally controlled (CNC) and have as a standard feature automa-
tic tool change (ATC) which services a 60-tool magazine. They
have a relatively large (50) taper spindle which normally
indicates heavy milling or cutting capability.
The JIDIC 4DN, 6CN and 7CN models are vertical spindle CNC
machine tools. The ATC is optional with these models. In
this case, the 4DN, 6CN and 7CN will be imported without the
ATC nor will they be prepared to accept the ATC. The 4DN has
a 40 taper spindle while the 6CN and 7CN have 45 taper spin-
dles. This normally indicates medium milling capability.
Jig borers are claimed to be finishing machines. You
maintain that these five (5) JIDIC models are classifiable
as boring machines because they have design features which
dedicate them to performing precision finishing operations:
they have relatively low spindle speeds (3,500 rpm maximum)
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claimed necessary for precision finishing; they are advertized
as having work table positioning accuracies required for close
tolerance machining operations; they are designed to stand on
a 3-point suspension, rather than being anchored to the floor.
This makes them independent of irregularities in the floor
which is said to insure their positioning accuracies.
ISSUE:
Are the JIDIC models under consideration regarded for
tariff purposes as boring machines or as machining centers?
LAW AND ANALYSIS:
Machining centers are classifiable under subheading
8457.10.00, Harmonized Tariff Schedule of the United States
(HTSUS). Boring machines are classifiable under subheading
8459.40.00, HTSUS. Tariff terms are to be construed in
accordance with their common and commercial meanings, which
are presumed to be the same. Information before this office
indicates that machine tools which perform multiple machining
operations, are numerically controlled (either CNC or other-
wise), and have automatic tool changers, are recognized in the
machine tool industry as machining centers. In addition,
machining centers must have milling capability.
HOLDING:
The JIDIC models H5C and H6C are machining centers for
tariff purposes. They are classifiable under the provision
for other machining centers, in subheading 8457.10.0035,
HTSUSA, dutiable at the rate of 4.2 percent ad valorem. The
models 4DN, 6CN and 7CN are classifiable as other boring
machines, in subheading 8459.40.0040, HTSUSA, dutiable at the
rate of 4.2 percent ad valorem.
Merchandise from Japan classifiable in subheading 8457.
10.0035, HTSUSA, requires an export certificate upon entry
into the Customs territory. You may confirm this fact by
writing to the Director, Office of Agreements Compliance,
International Trade Administration, Department of Commerce,
Washington, D.C. 20230.
Sincerely,
John Durant, Director
Commercial Rulings Division