The tariff classification of a CNC Vertical Turning Lathe from South Korea.

N206500 March 28, 2012 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8458.91.1080 Mr. Darwin G. Caringal Lee Company 11099 S La Cienega Blvd. Suite 152 Los Angeles, CA 90045 RE: The tariff classification of a CNC Vertical Turning Lathe from South Korea. Dear Mr. Caringal: In your letter dated February 27, 2012, you requested a tariff classification ruling on behalf of Dynamic International Inc. The instant merchandise is described as a CNC Vertical Turning Lathe (model VTC-40/50). You state that the VTC Series is equipped with a live spindle and a C-axis indexing table. The model is capable of a turning operation and other various machine operations such as drilling, tapping, and light milling. The single spindle speed is 15-1500 rpm. The lathe features a control system, i.e. Fanuc 18iTB (Siemens 840D). The applicable subheading for the CNC Vertical Turning Lathe (model VTC-40/50) will be 8458.91.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lathes (including turning centers) for removing metal: Other lathes: Numerically controlled: Vertical turret lathes: Other: Other. The rate of duty will be 4.2 percent. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Thomas J. Russo Director National Commodity Specialist Division