CLA-2-84:S:N:N1:104 887328
Mr. Bud Moore
Advance Machinery Company, Inc.
Used Machinery Division
4632 Illinois Avenue
Louisville, KY 40213
RE: The tariff classification of used CNC lathes from Japan
Dear Mr. Moore:
In your letter dated June 11, 1993, you requested a tariff
classification ruling.
The used Yamazaki Mazak Model Slant Turn 25U-1500 CNC Lathe with
Mazatrol T-1 CNC Control/serial number 54351 was manufactured by Yamazaki
Machinery Works, Ltd. Japan in 1983. The unit was originally sold to Endo
Kikai Machinery Co., Ltd. for use in the firm's facility from December, 1983
to March, 1993. The used Yamazaki Mazak Model Quick Turn 20 Universal CNC
Lathes with Mazatrol T-1 CNC Control/serial numbers 57609, 55790 and 57567
were manufactured by Yamazaki Machinery Works, Ltd. Japan in 1984. The
units were originally purchased by Toyo Kiko Mfg., Co., Ltd. for use in the
firm's facility from October, 1984 to December, 1992.
The used Ikegai Model FX-20S CNC Lathe with Fanuc 6T-B CNC Control/
serial number 25014T was manufactured in Japan by Ikegai Corporation, Ltd. in
1981. The unit was originally sold to Endo Kikai Machinery Co., Ltd. for
use in the firm's facility from August, 1981 to February, 1993. The used
Okuma Howa Model ACT2SP-3 CNC Lathes with Fanuc 6T-B CNC Control were
manufactured in Japan by Okuma-Howa Machinery Co., Ltd. Serial number 08057
was built in 1983 while serial number 08098 was built in 1984. The units
were originally purchased by Toyo Kiko Mfg., Co., Ltd. for use in the firm's
facility from March, 1984 to April, 1993. It is noted that all seven lathes
are now being purchased by Advance Machinery Company, Inc. from Kokusai
Trading & Supply Co., Ltd. of Japan.
In order to substantiate the claim that the machines in question are
used lathes, you have submitted copies of original purchase orders and
original manufacturers' certificates showing dates of manufacture, serial
numbers, names of original purchasers and dates of use. Photographs and
literature were also submitted.
The applicable subheading for the used horizontal NC lathes - i.e.,
Yamazaki Mazak Model Slant Turn 25U-1500 CNC lathe/serial number 54351,
Yamazaki Mazak Model Quick Turn 20 Universal CNC lathes/serial numbers 57609,
55790 and 57567, Ikegai Model FX-20S CNC lathe/serial number 25014T and Okuma
Howa Model ACT2SP-3 CNC lathes/serial numbers 08057 and 08098 - will be
8458.11.0005, Harmonized Tariff Schedule of the United States (HTS), which
provides for used horizontal numerically controlled lathes for removing
metal. The rate of duty will be 4.4 percent 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