HQ 081841: Classification of Mitsui Seiki JIDIC Vertical Spindle and Horizontal Spindle Jig Borers

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 081841

                                      March 9, 1989

             CLA-2:CO:R:C:G    081841 JAS

             CATEGORY:    Classification

             TARIFF NO.:  TSUS 8457.10.0035, 8459.31.0040

             Mr. P. Miccuci
             Mitsui & Co. (U.S.A.), Inc.
             200 Park Avenue
             New York, New York 10166-0130

             RE: Classification of Mitsui Seiki JIDIC Vertical Spindle
                 and Horizontal Spindle Jig Borers

             Dear Sir:

                 In your letter of November 3, 1987, you request a ruling
             on the tariff classification of the JIDIC series jig borer.
             You later amended your request to include other models.  Our
             ruling follows.

             FACTS:

                 The JIDIC H5C and H6C are horizontal spindle machine tools
             referred to in submitted brochures both as jig borers and as
             machining centers.  The H5C and H6C bore, mill and drill,
             among other machine tool functions.  They are computer numeri-
             cally controlled (CNC) and have as a standard feature automa-
             tic tool change (ATC) which services a 60-tool magazine.  They
             have a relatively large (50) taper spindle which normally
             indicates heavy milling or cutting capability.

                 The JIDIC 4DN, 6CN and 7CN models are vertical spindle CNC
             machine tools.  The ATC is optional with these models.  In
             this case, the 4DN, 6CN and 7CN will be imported without the
             ATC nor will they be prepared to accept the ATC.  The 4DN has
             a 40 taper spindle while the 6CN and 7CN have 45 taper spin-
             dles.  This normally indicates medium milling capability.

                 Jig borers are claimed to be finishing machines.  You
             maintain that these five (5) JIDIC models are classifiable
             as boring machines because they have design features which
             dedicate them to performing precision finishing operations:
             they have relatively low spindle speeds (3,500 rpm maximum)
















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             claimed necessary for precision finishing; they are advertized
             as having work table positioning accuracies required for close
             tolerance machining operations; they are designed to stand on
             a 3-point suspension, rather than being anchored to the floor.
             This makes them independent of irregularities in the floor
             which is said to insure their positioning accuracies.

             ISSUE:

                 Are the JIDIC models under consideration regarded for
             tariff purposes as boring machines or as machining centers?

             LAW AND ANALYSIS:

                 Machining centers are classifiable under subheading
             8457.10.00, Harmonized Tariff Schedule of the United States
             (HTSUS).  Boring machines are classifiable under subheading
             8459.40.00, HTSUS.  Tariff terms are to be construed in
             accordance with their common and commercial meanings, which
             are presumed to be the same.  Information before this office
             indicates that machine tools which perform multiple machining
             operations, are numerically controlled (either CNC or other-
             wise), and have automatic tool changers, are recognized in the
             machine tool industry as machining centers.  In addition,
             machining centers must have milling capability.

             HOLDING:

                 The JIDIC models H5C and H6C are machining centers for
             tariff purposes.  They are classifiable under the provision
             for other machining centers, in subheading 8457.10.0035,
             HTSUSA, dutiable at the rate of 4.2 percent ad valorem.  The
             models 4DN, 6CN and 7CN are classifiable as other boring
             machines, in subheading 8459.40.0040, HTSUSA, dutiable at the
             rate of 4.2 percent ad valorem.

                 Merchandise from Japan classifiable in subheading 8457.
             10.0035, HTSUSA, requires an export certificate upon entry
             into the Customs territory.  You may confirm this fact by
             writing to the Director, Office of Agreements Compliance,
             International Trade Administration, Department of Commerce,
             Washington, D.C. 20230.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division