CLA-2-84:S:N:N1:104 872625

Mr. Richard Leonhard
Southwestern Industries, Inc.
2605 Homestead Place
Rancho Dominguez, CA 90220

RE: The tariff classification of a non-CNC, bed type milling machine from Taiwan.

Dear Mr. Leonhard:

In your letter dated March 16, 1992 you requested a tariff classification ruling. The brochure submitted with your request describes the Model PJ-BM 2VS as a bed type boring and milling machine. You indicate that it is not CNC and will be equipped with a 3 HP spindle head motor. The machine is complete as imported except for the leadscrew which will be purchased from another supplier and shipped separately. Although the brochure describes the PJ-BM 2VS as a boring and milling machine, you indicate that the machine's commercial/common designation is "vertical milling machine".

The applicable subheading for the Model PJ-BM 2VS Boring and Milling Machine will be 8459.69.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other milling machines: other, bed type. The rate of duty will be 4.2 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