CLA-2-84:S:N:N1:104 874623
Mr. Jeffrey Kopp
Advance Machinery Company, Inc.
Used Machinery Division
4632 Illinois Avenue
Louisville, KY 40213
RE: The tariff classification of a used CNC lathe from Japan.
Dear Mr. Kopp:
In your letter dated May 18, 1992, you requested a tariff
classification ruling.
The used Model W16 Dainichi CNC horizontal spindle lathe was
originally manufactured in Japan by Dainichi Kinzoku Kogyo Co.,
Ltd. in May, 1986. The lathe (machine serial number 20989) was
originally purchased by Gosho Neji Manufacturing Co., Ltd. of
Japan. The unit was used at the firm's facility from June, 1986
to April, 1992. The lathe is now being purchased by your firm
from Kokusai Trading & Supply Co., Ltd. of Japan.
In order to substantiate the claim that the machine in
question is a used lathe, a purchase order and manufacturer's
declaration indicating the original manufacturer and the original
buyer was submitted on your behalf by ML Machinery Co., Inc. of
Boston, Massachusetts. Said documentation shows the date of
manufacture, serial number, dates of use and machine
specifications. Photographs of the unit in question were also
submitted.
The applicable subheading for the used Model W16 Dainichi
CNC lathe (machine serial number 20989) 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