CLA-2-84:S:N:N1:104 809259

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 bevel gear cutting machine from Japan or Belgium

Dear Ms. Schneider:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : April 6, 1995

ON BEHALF OF : The Gleason Works

DESCRIPTION OF MERCHANDISE : PHOENIX 175HC Computer controlled hypoid cutting machine

HTS PROVISION : Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal, sintered metal carbides or cermets, not elsewhere specified or included: gear cutting, gear grinding or gear finishing machines: gear cutting machines...Other: For bevel gears

HTS SUBHEADING : 8461.40.1020

RATE OF DUTY : 5.8 percent ad valorem

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