HQ 952689

    DECEMBER 10, 1992

CLA-2:CO:R:C:M 952689 JAS

CATEGORY: Classification

TARIFF NO.: 8464.90.00, HTSUS

Mr. John Stanton
Acme International, Inc.
5106 North Cicero Avenue
Chicago, Illinois 60630

RE: Graphite Electrode Milling Machine; Machine Tool for
Working Mineral Materials; Heading 8464; Principal
Purpose; Chapter 84, Note 7, HTSUS

Dear Mr. Stanton:

    In your letter of August 21, 1992, on behalf of Sodick Inc., you inquire as to the tariff classification of the models GT 7 and GT 10 graphite electrode milling machine from Japan. Our decision follows.

FACTS:

    Submitted literature describes the GT series graphite electrode milling machine. This is a machine tool with design features that supposedly dedicate it for working graphite articles, i.e., a centrifuge for separating graphite powder from the coolant, a water shower cooling system enclosing the spindle that controls the dispersion of graphite powder and dust, and finally, sealed guideways to prevent graphite from infiltrating the motor. Computer numerical control and automatic tool change from a multiple-tool magazine are standard features.

    We note, however, that milling machines normally have the ability to bore and drill. In addition, both the GT 7 and GT 10 have a 40 taper spindle which indicates they have some metal-cutting capability.

    You state that the spindles and spindle motors are suitable only for the machining of graphite and other soft materials, not harder materials like metals.

ISSUE:

    Whether the GT 7 and GT 10 are machine tools for working    - 2 -

mineral materials.

LAW AND ANALYSIS:

    Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

    In accordance with Chapter 84, Note 7, HTSUS, a machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Machine tools capable of working metals and other materials are considered multi-purpose machines for tariff purposes.

    Information before this office indicates that machine tools with spindle tapers of 35 and above are capable at least of working light metals such as copper and aluminum, in addition to softer materials like graphite. However, viewing the record as a whole, particularly the machines' design features as indicated in the submitted literature, we conclude that the principal purpose of the GT 7 and GT 10 is to work graphite.
    
HOLDING:

    Under GRI 1, the Sodick graphite electrode milling machine, models GT 7 and GT 10, are provided for in heading 8464, as machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass, Actual classification is in subheading 8464.90.00, HTSUS, as other machine tools. The rate of duty on these machine tools from Japan is 3 percent ad valorem.

                        
                        Sincerely,


                        John Durant, Director
                        Commercial Rulings Division