CLA-2-84:S:N:N1:104 883387

Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, Georgia 30349

RE: The tariff classification of cylindrical grinders from England.

Dear Ms. Brown:

In your letter dated February 22, 1993 on behalf of Jones & Shipman, Inc. of Kennesaw, Georgia you requested a tariff classification ruling. Your request covers the following precision cylindrical grinding machines:

Models Types

(1) 1212 Hand Powered (2) 1300, 1074 & 2000 Hydraulic (3) Promat 10 EA Angled Head CNC (4) Promat 10 CNC (5) Format 15 CNC

The applicable subheading for items 1 and 2 will be 8460.29.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: other. The rate of duty will be 4.4 percent ad valorem.

The applicable subheading for items 3 through 5 will be 8460.21.0080, HTS, which provides for other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: numerically controlled. The rate of duty will be 4.4 percent ad valorem.

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