NY 855640
                                   SEP 10 1990
CLA-2-84:S:N:N1:104)855640 
8460.90.0080
Mr. Kenneth Zoll
Alvar Process Technologies
633 Beaver Road
Glenview, Illinois 60025
RE:  The tariff classification of grinders, buffers and a
deburring unit from West Germany and Italy.
Dear Mr. Zoll:
     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
     DATE OF INQUIRY   :    August 10, 1990
     
     DESCRIPTION OF
     MERCHANDISE       :   (1) Stahl SMF 350 Belt Grinder
			   (2) Stahl HP 960 Buffer-a polishing
                            machine for finishing the surface of
                            a workpiece (3) Stahl CNC Buffer or
                            Grinder (4) AVT Electrochemical Debur-
                            ring Unit (5) Fintec Model 411
                            Grinder-Valued at U.S. $930 With the
                            exception of the Fintec grinder, the
                            machines are manufactured in West Germany.
                            The Fintec grinder is of Italian origin.
     HTS PROVISION     :    (1) Machine tools for grinding metal:
                            other (2) Machine tools for polishing
                            or otherwise finishing metal: other
			    (3) Machine tools for grinding metal:
                            Flat-surface grinding machines, in
                            which the positioning in any one axis
                            can be set up to an accuracy of at least
                            0.01mm: numerically controlled, other
			    (4) Machine tools for working any material
                            by removal of material, by electro-chemical
                            process, for working metal, other
			    (5) Machine tools for grinding metal: other,
                            valued under U.S.  $2,500 each
     HTS SUBHEADING    :    (1) 8460.90.0080
                            (2) 8460.90.0080
                            (3) 8460.11.0080
                            (4) 8456.90.1080
                            (5) 8460.90.0020
     RATE OF DUTY      :    (1) 4.4%
                            (2) 4.4%
                            (3) 4.4%
                            (4) 4.4%
                            (5) 4.4%
     A copy of this ruling 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