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Used Okamoto ACC-322DXNC Lapping Machine from Japan

A numerically controlled lapping machine designed for finishing flat metal surfaces to high precision tolerances using abrasive slurries. Classified under HTS 8460.40.40.10 as a used machine for lapping metal surfaces, distinct from gear finishing equipment in heading 8461.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Provide detailed service records and certification proving 'used or rebuilt' status to qualify for this subheading

Confirm numerical control features and metal/ceramic finishing capability; misclassification as new risks higher duties

Include end-user declarations if for semiconductor fab to avoid anti-dumping scrutiny on precision tools