CLA-2-84:S:N:N1:104 803375
Ms. Gladys Flores
Jose G. Flores
Amelia Distribution Center
D Street Lot #27
Guaynabo, Puerto Rico 00968
RE: The tariff classification of a woodworking circular saw machine from Japan
Dear Ms. Flores:
In your letter dated October 10, 1994, you requested a tariff classification ruling on behalf of Matsushita Electric.
The "Ishizu" Universal Circular Saw Machine Model IS-16 features a saw spindle rpm of 2700-4300 rpm. Saw's maximum diameter is 405mm while saw's bore diameter is 25.4mm. Your submitted literature shows machine to be principally used for woodworking.
The applicable subheading for the "Ishizu" Universal Circular Saw Machine Model IS-16 will be 8465.91.0078, 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: Other: Sawing machines... Woodworking machines: Other: Other. 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport