The tariff classification of a spur gear honing machine from Germany
Active· CBP ruling HQ 813517· Issued 1995-08-22
Ruling text
NY 813517
August 22, 1995
CLA-2-84:S:N:N1:104 813517
CATEGORY: Classification
TARIFF NO.: 8461.40.5070
Ms. Lisa C. Schneider
Associated Customhouse Brokers, Inc.
Water Tower Park
1099 Jay Street, Bldg C-5
P.O. Box 22670
Rochester, NY 14692-2670
RE: The tariff classification of a spur gear honing machine from
Germany
Dear Ms. Schneider:
In your letter dated August 8, 1995, you requested a tariff
classification ruling on behalf of The Gleason Works.
The HURTH ZH 250 CNC Honing Machine utilizes a hard fine
finishing process for machining the flanks of hardened spur
gears. It improves the tooth geometry, refines the flank surface
and results in tooth contact characteristics with a high contact
ratio and a favorable impact on noise. The tool and workpiece
drives are liquid cooled AC motors which are mounted directly on
the drive shafts.
You suggest that classification should be under subheading
8460.40.4060, HTS, which provides for honing or lapping machines.
Heading 8460 however, provides for such machines other than gear
cutting, gear grinding or gear finishing machines of heading
8461.
The applicable subheading for the HURTH ZH 250 CNC Honing
Machine will be 8461.40.5070, Harmonized Tariff Schedule of the
United States (HTS), which provides for Machine tools for
planing, shaping, slotting, broaching, gear cutting, gear
grinding or gear finishing, sawing, cutting-off and other machine
tools working by removing metal, sintered metal carbides or
cermets, not elsewhere specified or included: Gear cutting, gear
grinding or gear finishing machines: Gear grinding or finishing
machines...Other: Other. The rate of duty will be 4.4 percent
ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
Source: rulings.cbp.gov — ruling 813517, retrieved 2026-10-12T05:23:48Z, republished verbatim. This digest is informational; only CBP issues binding rulings.