CLA-2-84:S:N:N1:104 809393

Ms. Carolyn Herrick
United Grinding Technologies Inc.
510 Earl Boulevard
Miamisburg, Ohio 45342

RE: The tariff classification of grinding machines for metal from Germany and Switzerland.

Dear Ms. Herrick:

In your letter dated April 12, 1995 you requested a tariff classification ruling.

The Studer (Switzerland) CNC universal and production cylindrical grinding machines for internal and external applications include models S20, S25, S40, S60 S36, S35favorit and S145. The universal cylindrical grinding machines with hydraulic and/or electromechanical infeed (non-CNC) include models S20-2, S20favorit, S30-1, S30favorit and S40-2.

The Schaudt (Germany) CNC cylindrical grinders include models T3U, T3I, T3N, T3S, PF43, PF, PS, CF45, CS71 and CF5. The non-CNC models include the Range A, Range E and C502 cam contour grinder. Range E comes in 3 versions, U - Universal, N - external cylindrical, and I - Internal.

The applicable subheading for all of the above CNC cylindrical grinding machines will be 8460.21.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other metal grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: numerically controlled. The rate of duty will be 4.4 percent.

The applicable subheading for the non-CNC external cylindrical and universal grinding machines will be 8460.29.0010, HTS, which provides for other metal grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: other. The rate of duty will be 4.4 percent. The Range E, version I, non-CNC internal cylindrical grinder is also classified under HTS subheading 8460.29.00 at 4.4 percent however the stat suffix is 30.

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