The tariff classification of deburring machines from Germany

NY E89602 November 10, 1999 CLA-2-84:RR:NC:1:104 E89602 CATEGORY: Classification TARIFF NO.: 8460.90.8080 Mr. Russ Kollmansberger MG Cutting Systems W141 N9427 Fountain Blvd. Menomonee Falls, WI 53051 RE: The tariff classification of deburring machines from Germany Dear Mr. Kollmansberger: In your letter dated October 28, 1999 you requested a tariff classification ruling. The Ernst Model EG3M Deburring Machine removes sharp edges and/or dross from metal parts cut with other processes. A flexible grinding cylinder oscillates laterally during rotation to grind off burrs and beads while two counter-acting brush rollers smooth the edges. The Model EG3M has been designed for deburring flame and plasma cut parts. The machine is available in two designs, the EG3M with 2 brush rollers and the EG3M +2B with 4 brush rollers. The applicable subheading for the Ernst Deburring Machine will be 8460.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for deburring, sharpening, grinding, … or otherwise finishing metal or cermets by means of grinding stones, abrasive or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: other: other. The rate of duty will be 4.4 percent. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division