CLA-2-84:S:N:N1:104 899270
Ms. Eileen Cross
International Customs Service, Inc.
10415 S. La Cienega Boulevard
Los Angeles, California 90045
RE: The tariff classification of woodworking machine tools and
accesssories from Italy.
Dear Ms. Cross:
In your letter dated May 25, 1994 on behalf of WMD Woodworking
Machinery of Santa Fe Springs, California you requested a tariff
classification ruling.
The "Boring System" Models 2232, 2932 and 3532 are multiple
boring machines with respectively 22, 29 and 35 drilling spindles.
The Variofeed and Steff Automatic Feeding Units are used on
woodworking machines such as moulders, planers and saws to move
materials through the cutting area. The feeders consist basically
of a motor, feed rollers and a support stand which is mounted on
the table of the machine. The Variofeed has a variable speed
feature while the Steff feeder has a fixed speed.
You also inquire about separately imported universal support
stands which you describe as integral parts of the feeders since
the Steffs and Variofeeds are not operable without such a stand.
The stands have a cast-iron base and main brackets, steel columns
and aluminum hand wheels.
The applicable subheading for the "Boring System" multiple
boring machines will be 8465.95.0045, Harmonized Tariff Schedule
of the United States (HTS), which provides for machine tools ...
for working wood ...: other: drilling or mortising *. The rate of
duty will be 3 percent.
The applicable HTS subheading for the Variofeed and Steff
Automatic Feeding Units will be 8466.30.3040 which provides for
other special attachments for machine tools: machines. The rate of
duty will be 3.7 percent.
The separately imported universal support stands for the
Steffs and Variofeeds will be classified under HTS subheadding
7326.90.9090 which provides for articles of iron or steel: other.
The rate of duty will be 5.7 percent.
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