CLA-2-84:RR:NC:1:104 B88176
Mr. John E. Magazzu, Jr.
Intrepid Enterprises, Inc.
350 Park Street, Suite 208
North Reading, MA 01864-2150
RE: The tariff classification of a rotary table from Italy.
Dear Mr. Magazzu, Jr.:
In your letter dated July 29, 1997, you requested a tariff classification ruling.
The rotary table, Model No. AM4102 to drawing 51200, will be used with an EDM machine in the manufacture of aircraft engine hardware. The item's principal purpose is to hold and automatically manipulate, when required, the part being worked on by the EDM machine. Use of this rotary table enables the EDM operator to work on a part from different angles without having to move the part manually. The rotary table is made of cast steel, weighs 507 lbs. and is 15.6" x 15.6" x 6".
The applicable subheading for the rotary table, Model No. AM4102 to drawing 51200 will be 8466.20.8035, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, ... : Work holders: Other...For metalworking machine tools: Other. The rate of duty will be 4.1 percent ad valorem.
In your letter, you also indicate that these rotary tables, which have been previously imported into the United States, may be exported to Italy for repair and subsequently returned to the United States upon completion of the repairs.
Subheading 9802.00.4040, HTS, provides a partial duty exemption for articles returned to the United States after having been exported to be advanced in value or improved in condition by means of repairs or alterations made pursuant to a warranty. Subheading 9802.00.5060, HTS, provides a partial duty exemption for articles returned to the United States after having been exported to be advanced in value or improved in condition by means of repairs or alterations other than those made pursuant to a warranty. Articles entitled to either of these partial duty exemptions are dutiable only upon the value of the foreign repairs or alterations, 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 B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division