CLA-2-84:RR:NC:1:104 B82028

Mr. Ramesh Thirumalai
Ace International, Inc.
49684 Martin Dr.
Box 930587
Wixom, MI 48393

RE: The tariff classification of CNC horizontal lathes from India

Dear Mr. Thirumalai:

In your letter dated January 31, 1997 you requested a tariff classification ruling.

The CNC horizontal lathes Models ACE LT-2, ACE LT-16 and ACE LT-20 are universal slant bed CNC lathes. Standard features include an 8 station Bi-directional tool turret with tool disc, simultaneously controllable 2 axes, OD turning tool holder (8 nos), boring bar holder (4 nos), face and ID tool holder (2 Nos) and automatic chamfering and corner rounding. AC motor rated powers (continuous rating/30 mins. rating) are as follows: ACE LT-2 rating-7.5 kW/11 kW, ACE-16 rating-5.5 kW/7.5 kW and ACE LT-20 rating-11 kW/15 kW.

The applicable subheading for the CNC horizontal lathes Models ACE LT-2, ACE LT-16 and ACE LT-20 will be 8458.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Lathes (including turning centers) for removing metal: Horizontal lathes: Numerically controlled...Other: With a power rating of less than 18.65 kW. The duty rate will be 4.4 percent ad valorem.

Articles classifiable under subheading 8458.11.0030, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-466-5670.

Sincerely,

Robert Swierupski
Chief, Machinery Branch
National Commodity
Specialist Division