HQ 081829: Classification of the M-VB Vertical Precision Miller

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 081829

                                     July 22, 1988


            CLA-2 CO:R:C:G  081829 JAS

            CATEGORY: Classification

            TARIFF NO.: 674.3406; 8457.10.0020

            Mr. Hiroshi Terada
            Mitsubishi International Corporation
            873 Supreme Drive
            Bensenville, Illinois 60106

            RE: Classification of the M-VB Vertical Precision Miller

            Dear Mr. Terada:

                In your letter of December 22, 1987, you inquire as to the
            tariff classification of the M-VB series vertical precision
            miller from Japan.  Brochures were submitted.  You have
            subsequently informed us that the model M-VB 24/15 may have
            already been entered at the port of San Francisco.

            FACTS:

                Our New York office indicates that the M-VB is a vertical
            spindle combination boring, drilling, and milling machine.  It
            has computer numerical control (CNC), an automatic tool changer
            (ATC) to service a 24 tool magazine, and a 50 taper spindle
            which suites the M-VB for heavy face milling and end milling
            operations.  Automatic pallet changers (APC), 40 or 60 tool
            magazines, and cross direction chip conveyor are among
            available options.

            ISSUE:

                Are the machines in the M-VB series regarded, for tariff
            purposes, as combination boring, drilling, and milling
            machines, or as machining centers?

            LAW AND ANALYSIS:

                Combination boring, drilling, and milling machines with
            numerical controls and vertical spindles, are metal-working
            machine tools provided for under the tariff provision for
            boring, drilling, and milling machines, including vertical
            turret lathes, in item 674.3419, Tariff Schedules of the United
            States Annotated (TSUSA), dutiable at the rate of 4.2 percent
            ad valorem.












                                         - 2 -



            You indicate that the machines in the M-VB series perform these
            functions.  Moreover, you maintain that specifications for
            these machines, to include table size, axis travel, spindle
            end-table surface distance, loading capacity, and weight, are
            distinctly larger than those for the M-V series machining
            center, which your company also markets.  You conclude that
            machines in the M-VB series are therefore classifiable in item
            674.3419.

                We disagree that specifications alone govern the classifi-
            cation of this merchandise.  Information before this office
            indicates that in the machine tool industry combination boring,
            drilling, and milling machines which are numerically
            controlled, either computer operated (CNC) or otherwise, have
            automatic tool changers (ATC), and 50 taper spindles for heavy
            milling operations, are recognized as machining centers.
            Metal-working machine tools which are machining centers, and
            are of the vertical-spindle type with a Y-axis travel of over
            26 inches (660 mm), are classifiable in item 674.3406, TSUSA.
            Machines in Mitsubishi's M-VB series all have a Y-axis travel
            of over 26 inches (660 mm).

            HOLDING:

                The Mitsubishi vertical precision miller, M-VB series, is
            classifiable under the provision for other boring, drilling,
            and milling machines, including vertical turret lathes,
            machining centers, in item 674.3406, TSUSA.

                Merchandise classifiable in item 674.3406, TSUSA, may be
            within the terms of 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.

                The Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA), is scheduled to replace the TSUS as the
            tariff code of the United States. The HTSUSA subheading for the
            Mitsubishi vertical precision miller, M-VB series, is
            8457.10.0020, Machining centers with automatic tool changers:
            Vertical-spindle machines with a Y-axis travel of over 660 mm.


















                                         - 3 -

                 This represents the current position of the Customs
            Service on the classification of this merchandise under the
            HTSUSA.  However, if there are changes in these provisions
            prior to enactment of the HTSUSA, this advice may not continue
            to apply.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division