Drill Press; Machine Tool; Drilling Machine for Metals and Wood; Principal Use
Active· CBP ruling HQ 087606· Issued 1990-11-23
Ruling text
HQ 087606
November 23, 1990
CLA-2:CO:R:C:G 087606 JAS
CATEGORY: Classification
TARIFF NO.: 8465.95.0015
District Director of Customs
300 South Ferry Street
Terminal Island, California 90731
RE: Drill Press; Machine Tool; Drilling Machine for Metals and Wood; Principal Use
Dear Sir:
This is our decision on Application For Further Review of
Protest No. 2704-9-002299, dated June 29, 1989, filed by counsel
on behalf of Delta International Machinery Corp., Pittsburgh. The
merchandise is certain 8 inch, 14 inch and 16 1/2 inch drill
presses from Taiwan (ROC).
FACTS:
The machine tools in issue here are the Delta models 11-950,
14-040 and 17-900. The 11-950 is an 8 inch drill press with the
following advertised specifications: 1/4 hp. 1720 rpm motor, 5
spindle speeds, spindle housing (quill) diameter of 1.58 in. with
1.97 in. stroke, 0-1/2 in. capacity key chuck. The model 14-040
is a 14 inch drill press with 1/2 hp. 1720 rpm motor, 5 spindle
speeds (in a range lower than the 11-950), quill diameter of 1.89
in. with 3.35 in. stroke, and 0-1/2 in. capacity key chuck. The
model 17-900 is a 16 1/2 inch drill press with a 3/4 hp. 1720 rpm
motor, 12 spindle speeds, quill diameter of 2.047 in. with 3.35
in. stroke, and 0-5/8 in. capacity key chuck. The size of the
press is denoted by the distance in inches from the edge of the
column to the center of the spindle. All are bench-type machines
with tilting tables.
The advertising literature notes the general purpose drilling
operations these models are capable of and the fact that the
varying spindle speeds can accommodate metals, plastics, wood or
other hard composites. All models specify "maximum" hole
diameter drilling capability in steel or cast iron.
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Protestant states this is to warn the user of the maximum
parameters of the machine should he use one of these models
occasionally to drill metals.
Protestant maintains the three models in issue have
specifications geared to woodworking rather than metalworking
and are therefore classifiable as other machine tools for working
wood, drilling machines valued under $2,500, in subheading
8465.95.0015, HTSUSA, dutiable at the rate of 3 percent ad
valorem. The reference to subheading 8565.91.00 is a
typographical error. Your office notes the multiple uses
advertised and concludes that principal use in woodworking has
not been documented. You therefore liquidated the entries under
the provision for other machine tools for drilling by removing
metal, in subheading 8459.29.0020, HTSUSA, dutiable at the rate
of 4.2 percent ad valorem.
ISSUE:
Whether a principal use for the Delta drill press models
11-950, 14-040 and 17-900 can be established.
LAW ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) 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.
The drill presses in issue have one function, to drill.
However, because they have the capability to drill metal as well
as wood and hard composites, they have more than one purpose. For
purposes of classification, a machine used for more than one
purpose is to be treated as if its principal purpose were its
sole purpose. See Chapter 84, Note 7, HTSUSA.
In the context of headings 8459 and 8465, "for" is a
function word indicating suitability or fitness. In such cases,
Customs examines the overall design features of a machine to
determine if it has a principal purpose. In this respect, the
manner in which goods are marketed, displayed or advertised has
probative value in determining the target market.
Therefore, from our review of the submitted literature,
together with information obtained from persons involved in the
selling and distributing of drill presses, we make the
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following observations. In general, while there may be some
overlap, the top spindle speeds of wood-working machines are
normally higher than the top spindle speeds of metal-working
machines with 2-1 and 3-1 reduction motors and their horsepower
ratings are generally lower. Metal-working machines normally
require lower top end spindle speeds but higher horsepower
(typically 1 1/2 hp. motors) for more torque. Specifically,
the drill press models in issue here all lack the following
features common to those targeted for the metal working market:
a cone-shaped or Morse taper shank to accommodate large diameter
metal bits; torque control and "reverse" function; automatic
power feed capability; non-tilting table with oil trough to
collect oil used in lubricating metal drilling bits (tilt
tables accommodate the multiple angles normally required for
woodworking).
The overall design characteristics of the drill press models
in issue here lead us to conclude that their principal purpose is
in working wood. This eliminates heading 8459 from consideration.
HOLDING:
Under the authority of GRI 1, the Delta drill press models
11-950, 14-040 and 17-900, are provided for in heading 8465 as
machine tools for working wood, cork, bone, hard rubber, hard
plastics or similar hard materials. Actual classification is
in subheading 8465.95.0015, HTSUSA. The rate of duty is 3
percent ad valorem.
The protest should be allowed. A copy of this decision should
be attached to the Form 19, Notice of Action, to be mailed to
protestant's counsel.
This decision is limited to the Delta drill press models
discussed. It should not be interpreted to mean that all 8, 14
and 16 1/2 inch drill presses are necessarily woodworking.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 087606, retrieved 2026-10-12T05:19:56Z, republished verbatim. This digest is informational; only CBP issues binding rulings.