June3,2002.docVIP

HQ 965172 June 3, 2002 CLA-2 RR:CR:GC 965172 AML CATEGORY: Classification TARIFF Nos.: 8459.70.80; 8459.29.00 Port Director U.S. Customs Service 1 East Bay Street Savannah, GA 31401 RE: Protest 1703-01-100006; metal working machines and parts Dear Port Director: The following is our decision regarding protest 1703-01-100006, filed by Toyota Manufacturing of North America, concerning your classification of camshaft grinding machine parts, an 8-spindle drilling head and an 8-spindle tapping head under subheading 8466.30.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories suitable solely or principally with the machines of headings 8456 to 8465. FACTS: The articles at issue are described as (item # MCAM0601001) camshaft grinding parts – grinding parts and soft (KMGR 0011S), (item # MHEAD551001) cylinder head drilling head – 8-spindle drilling head (KMTR-0040S) and (item # MRODO701001) connecting rod tapping head – 8-spindle tapping head (KMTR-0013S). With regard to these articles, the protestant states that “these heads, which hold drilling and tapping tools, are attached to a transfer machine and used to help make metal engine components.” The protestant describes the substance of its protest (which we paraphrase) as follows: Item MCAMO601001 Camshaft Grinding Machine Parts “are simply parts that are made specifically for and used as parts for a metal grinding machine and should be classified as parts of metal grinding machines under subheading 8466.93.95, HTSUS. Additionally, both the cylinder head 8-spindle drilling head (item #MHEAD551001) and connecting rod 8-spindle tapping head (item # MRODO701001), both of which consist of a motor, gear box, spindles, and tool holders and are used on a “transfer” machine should be considered for tariff purposes to be machines and be classified under subheading 8466.30.60, HTSUS. Alternatively, the protestant suggests that the articles should be clas