CLA-2-84:S:N:N1:104 800959
Ms. Lisa C. Schneider
Associated Customhouse Brokers, Inc.
Water Tower Park
1099 Jay Street, Bldg. C-5
P.O. Box 22670
Rochester, NY 14692-2670
RE: The tariff classification of a gear grinder from Japan
Dear Ms. Schneider:
In your letter dated August 10, 1994, you requested a tariff classification ruling on behalf of Gleason Works.
The TAG 400 CNC Spur and Helical Gear Grinder is a threaded wheel gear grinder developed for parallel axis automotive transmission applications. The model features automatic cycles for continuous and incremental wheel shifting, wheel dressing with tooth size compensation, and constant dynamic wheel balancing. Standard equipment includes a FANUC series 15MB controller with 8 axis CNC control.
The applicable subheading for the TAG 400 CNC Spur and Helical Gear Grinder will be 8461.40.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for gear grinding or finishing machines...Other: Other. The rate of duty will be 4.4 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport