CLA-2-84:S:N:N1:104 813516

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 tool grinding machines from Germany

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 : August 8, 1995

ON BEHALF OF : The Gleason Works

DESCRIPTION OF MERCHANDISE : (1) HURTH SRS 403 CNC with integrated PLC/fully electronic tool grinding machine HURTH SRS 404 CNC with integrated PLC/fully electronic tool grinding machine HURTH SRS 405 CNC with HURTH generating module/fully electronic tool grinding machine (2) HURTH SRS 403 with contact control/mechanical tool grinding machine

HTS PROVISION : (1) Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: Sharpening (tool or cutter grinding) machines: Numerically controlled...Other (2) Machine tools for ... Sharpening (tool or cutter grinding) machines: Other...Other

HTS SUBHEADING : (1) 8460.31.0080 (2) 8460.39.0050 RATE OF DUTY : (1) 4.4 percent ad valorem (2) 4.4 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