CLA-2-84:OT:RR:NC:N1:164
David Andersen
Jupiter
1124 Enterprise Ave.
Galesburg, IL 61401
RE: The tariff classification of horizontal machining centers from Taiwan
Dear Mr. Andersen:
In your letter dated February 9, 2026, you requested a tariff classification ruling. Product information was
submitted with your request.
The items under consideration are described as computer numerical control (CNC) horizontal machining
centers (Models MH400, MH500, MH630, MH800, MH1000) which are capable of milling, drilling, boring,
threading, or tapping by removing metal. According to the submitted product brochure, the machines feature
a horizontal spindle with Y-axis travel as follows:
MH400: 630 millimeters (mm)
MH500: 725 mm
MH630: 850 mm
MH800: 1050 mm
MH1000: 1250 mm
In addition, each machine features an automatic pallet change system and an automatic tool changer (ATC).
Each ATC will hold a standard of 40 tools with the option of expanding to 60 or 120 tools depending on the
model. In your letter, you confirm that the machines will be new at importation. You suggest classification
for the horizontal machining centers in subheading 8459.61.0080, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “Machine tools (including way-type unit head machines) for drilling,
boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of
heading 8458: Other milling machines: Numerically controlled: Other.” We disagree.
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1
provides that the classification of goods will be determined according to the terms of the headings of the
tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2
through 6 will then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the
scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The ENs to heading 8457, HTSUS, state “Machining centres are individual machines, i.e., all the machining
operations are performed on a single (multi-function) machine. These centres must satisfy two conditions:
they must carry out several machining operations and they must have automatic tool change, from a
magazine or the like in conformity with a machining programme. Consequently, this group covers
machine-tools which carry out two or more machining operations by automatic tool change from a magazine
or the like, whereas machine-tools which carry out one machining operation using a single tool or several
tools working simultaneously or sequentially…are classified in headings 8459 to 8461.”
In this case, the horizontal machining centers are provided for by name in the terms of heading 8457, HTSUS
(machining centers). Moreover, they are capable of accomplishing two or more machining operations
(milling, drilling, boring, threading, etc.) on a single machine by automatic tool change in conformity with a
machining program (CNC). As a result, they satisfy the requisite criteria defined in the ENs and are
classifiable as machining centers in heading 8457, HTSUS, by operation of GRI 1.
The applicable subheading for Model MH400 will be 8457.10.0055, HTSUS, which provides for “Machining
centers, unit construction machines (single station) and multistation transfer machines, for working metal:
Machining centers: Other: With automatic tool changers: Horizontal-spindle machines with a Y-axis travel
of: Not over 685 mm.” The general rate of duty will be 4.2 percent ad valorem.
The applicable subheading for Models MH500 and MH630 will be 8457.10.0060, HTSUS, which provides
for “Machining centers, unit construction machines (single station) and multistation transfer machines, for
working metal: Machining centers: Other: With automatic tool changers: Horizontal-spindle machines with a
Y-axis travel of: Over 685 mm but not over 1,016 mm.” The general rate of duty will be 4.2 percent ad
valorem.
The applicable subheading for Models MH800 and MH1000 will be 8457.10.0065, HTSUS, which provides
for “Machining centers, unit construction machines (single station) and multistation transfer machines, for
working metal: Machining centers: Other: With automatic tool changers: Horizontal-spindle machines with a
Y-axis travel of: Over 1,016 mm.” The general rate of duty will be 4.2 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience
and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Taylor at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division