CLA-2-84:S:N:N1:104 874301
Mr. Rennie Alston
Nippon Express U.S.A., Inc.
New Jersey Air Cargo Office
Newark International Airport
Cargo Bld. #150
Newark, NJ 07114
RE: The tariff classification of a used CNC lathe from Japan.
Dear Mr. Alston:
In your letter dated April 30, 1992, you requested a tariff
classification ruling.
The used Model SN-127 automatic lathe/CNC Swiss-type
Screwing Machine was originally manufactured in Japan by Nomura
Automatic Lathe Co., Ltd. in January, 1987. The lathe (machine
serial number 50038717) was originally purchased by Matsushima
Seiki Seisakusho/Matsushima Masami of Japan. The unit was in
operation from approximately February, 1987 to December, 1991.
In order to substantiate the claim that the machine in
question is a used lathe, you have submitted purchase
orders/certificates indicating the original manufacturer and
original buyer. Said documentation shows the date of
manufacture, serial number, dates of use and machine
specifications. In addition, you submitted depreciation data of
the original buyer and the JMI Institute's "Confirmation for Used
Equipment".
The applicable subheading for the used Nomura Model SN-127
automatic lathe/CNC Swiss-type Screwing Machine (serial number
50038717) 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