CLA-2-84:S:N:N1:104 872399
Mr. Michael Ohlson
Meiko America, Inc.
1351 Mark Street
Elk Grove Village, Illinois 60007
RE: The tariff classification of a used CNC lathe from Japan.
Dear Mr. Ohlson:
In your letter dated March 13, 1992, you requested a tariff
classification ruling on behalf of Advance Special Tools, Inc..
The used Model SL-25 B/500 horizontal type CNC lathe was
originally manufactured in Japan by Mori Seiki Machinery Co.,
Ltd. in October, 1990. The lathe (machine serial number 4163)
was originally purchased by Katayama Corp./Japan through the
supplier, Shin-Nagoya Machinery Co., Ltd./Japan. The unit was in
operation from October, 1990 to December, 1991. Katayama Corp.
subsequently contracted with Shin-Nagoya Machinery Co., Ltd. to
sell the lathe on their behalf. The unit is now being purchased
by Advance Special Tools, Inc. of Battle Creek, MI.
In order to substantiate the claim that the machine in
question is a used lathe, you have submitted certificates
indicating the original manufacturer and original buyer. Said
certificates show the date of manufacture, serial number, dates
of use and machine specifications. In addition, you submitted
depreciation data of the original buyer and the JMI Institute's
"Confirmation for Used Equipment".
The applicable subheading for the used Model SL-25 B/500
horizontal type CNC lathe (machine serial number 4163) will be
8458.11.0005, Harmonized Tariff Schedule of the United States
(HTS), which provides for used numerically controlled horizontal
lathes for removing metal. The rate of duty will be 4.4% ad
valorem.
Used lathes from Japan classifiable under 8458.11.0005 do
not require a Japanese Export Certificate in accordance with the
Agreement on Trade in Certain Machine Tools between the United
States and Japan. Further information may be obtained by writing
to the International Trade Administration, Office of Agreements
Compliance, Department of Commerce, Washington, D.C., 20230.
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