HQ 083114: Classification of Mitsubishi MAF-RS 150B-NC Horizontal Boring and Milling Machine

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 083114

                                    February 13, 1989

             CLA-2:CO:R:C:G    083114 JAS

             CATEGORY:    Classification

             TARIFF NO.:  TSUS 8457.10.0020

             Robert E. Montgomery, Jr. Esq.
             Paul, Weiss, Rifkind,, Wharton & Garrison
             1615 L Street, N.W.
             Washington, D.C. 20036

             RE: Classification of Mitsubishi MAF-RS 150B-NC
                 Horizontal Boring and Milling Machine

             Dear Mr. Montgomery:

                 In your letters of November 21, 1988 and February 2, 1989,
             you inquire as to the tariff status of the described machine
             tool.  Our ruling follows.

             FACTS:

                 The 150B is a horizontal spindle, floor-type milling and
             boring machine.  Computer numerical control (CNC) is adver-
             tized as a standard feature and an automatic tool changer
             (ATC) is offered as an option.  The instant machine will be
             imported with an ATC which services a 30-tool magazine.  The
             150B bores, mills, drills, reams and taps.  It has a 50 taper
             spindle which indicates heavy milling or cutting capability.

                 The 150B is designed for performing time-consuming machin-
             ing tasks on a single workpiece and not for batch production.
             You state the 150B has a stationary bed and provides long Z-
             axis ramstock travel, with a special ramstock balancing
             system, thermally balanced column, and boring spindle.  These
             features ensure a high degree of machining accuracy.  These
             special design features lead you to conclude that the 150B is
             classifiable under the provision for other boring-milling
             machines, under subheading 8459.31.0040, Harmonized Tariff
             Schedule of the United States Annotated (HTSUSA).  The duty
             rate is 4.2 percent ad valorem.  You state that the 150B had
             been classified as a boring, drilling and milling machine
             under the HTSUSA's predecessor tariff code, the Tariff
             Schedules of the United States Annotated (TSUSA).
















                                     - 2-


             ISSUE:

                 Is the MAF 150B classified as a boring-milling machine for
             tariff purposes?

             LAW AND ANALYSIS:

                 In the absence of a contrary legislative intent, tariff
             terms are to be construed in accordance with their common and
             commercial meanings, which are presumed to be the same.  In
             determining the common meaning of a tariff term, Customs will
             consider the entire record in a particular case, to include
             written submissions, custom and useage in the trade, and other
             reliable sources of information available to us.  The special
             design features you cite in support of classifying the 150B as
             a boring-milling machine, alone, do not govern classification,
             nor does the size, weight or cost of the machine.  Information
             before this office indicates that the machine tool industry
             recognizes combination boring, drilling and milling machines
             which are CNC operated, have ATC, and 50 taper spindles for
             heavy milling operations, as machining centers.

             HOLDING:

                 The Mitsubishi MAF-RS 150B-NC horizontal boring and
             milling machine is a machining center for tariff purposes.  It
             is classifiable under the provision for other machining
             centers, under subheading 8457.10.0035, HTSUSA, dutiable at
             the rate of 4.2 percent ad valorem.


                                        Sincerely,



                                        John Durant, Director,
                                        Commercial Rulings Division