CLA-2-84:S:N:N1:110 871749
Ms. Kathy Young
Panalpina, Inc.
P.O. Box 12038
Greenville, S.C. 29612
RE: The tariff classification of wax rolls for textile machines
from Germany.
Dear Ms. Young:
In your letter dated February 18, 1992, you requested a
tariff classification ruling.
The merchandise under consideration involves wax rolls that
are designed for use with textile machines. The wax rolls serve
the purpose of conditioning the yarn as they are being spun or
wound on spinning or winding machines. The wax rolls are
attached to the outside of the thread line on spinning and
winding machines and also help to reduce the thread friction.
These paraffin wax rolls are approximately four to five inches
in length, are hollow in the middle, and are normally held in
position by constant spring pressure.
These wax rolls are designed for use with rotary spinning
machines, jet spinning machines, and winding machines. It
appears that the principal use of these wax rolls is with the
spinning machines.
The applicable subheading for the wax rolls will be
8448.39.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts and accessories of machines of
heading 8445 or of their auxiliary machinery (parts of spinning,
doubling, or twisting machines). The rate of duty will be 4.2
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