The tariff classification of a CNC horizontal turning-milling machine from Taiwan

N363971August 13, 2026CLA-2-84:OT:RR:NC:N1:164
CATEGORY: Classification
TARIFF NO.: 8458.11.0030
David AndersenJupiter Machine Tools, Inc.1124 Enterprise Ave.Galesburg, IL 61401RE: The tariff classification of a CNC horizontal turning-milling machine from TaiwanDear Mr. Andersen:In your letter dated
August 3, 2026
, you requested a tariff classification ruling. Product information wassubmitted with your request.The item under consideration is a computer numerical control (CNC) horizontal turning-milling machine(Model FBL-320MY). In addition to turning, the machine will be imported with a 12-position indexing toolturret with live tooling capability for milling, drilling, and other secondary operations. It will feature a mainwork holding spindle and a complementary sub-spindle of lower power. According to the product brochure,the main spindle’s continuous power rating is 11 kilowatts (kW), and the sub-spindle’s continuous powerrating is 5.5 kW.The applicable subheading for the CNC horizontal turning-milling machine will be 8458.11.0030,Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lathes (including turningcenters) for removing metal: Horizontal lathes: Numerically controlled: Other: Other: With a power rating ofless than 18.65 kW.” The general rate of duty will be 4.4 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Paul Taylor at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division