CLA-2 CO:R:C:M 950628 KCC
District Director
U.S. Customs Service
127 North Water Street
Ogdensburg, New York 13669
RE: Protest No. 0712-91-000968; M.86 Hot Air Shirt Finisher; EN
84.51; 8451.30.00; ironing machines and presses; 8451.50.00
Dear Sir:
This is in response to the Application for Further Review of
Protest No. 0712-91-000968, dated August 2, 1991, which pertains
to the tariff classification of a shirt finisher under heading
8451, Harmonized Tariff Schedule of the United States ("HTSUS").
FACTS:
The article under consideration is Malavasi M.86 Hot Air
Shirt Finisher ("shirt finisher") which is used by dry cleaners
and coin laundry operators for finishing shirts and ladies
blouses. The shirt finisher is a machine approximately 63 inches
long by 55 inches wide and stands 65 inches in height. The shirt
finisher incorporates a human dummy figure with extended arms.
When finishing laundered shirts, steam is used to heat a coil
which air is passed over and heated. The hot air is then blown
into a bag, made of a material designed to retain the heated air,
and the shirt is dried by the heat of the bag. The shirt
finisher also has timers which can be set to provide live steam
or steam and air. This article can also process garments such as
dry cleaned shirts, windbreakers and jean jackets.
Upon importation into the U.S., you liquidated the entry
under subheading 8451.80.00, HTSUS, which provides for "Machinery
(other than machines of heading 8450) for washing, cleaning,
wringing, drying, ironing, pressing (including fusing presses),
bleaching, dyeing, dressing, finishing, coating or impregnating
textile yarns, fabrics or made up textile articles and machines
for applying the paste to the base fabric or other support used
in the manufacture of floor coverings such as linoleum; machines
for reeling, unreeling, folding, cutting or pinking textile
fabrics; parts thereof...Other machinery."
The protestant, S.B. Resources, Inc., contends that the
shirt finisher is classifiable under subheading 8451.30.00,
HTSUS, as machines for ironing and pressing textile articles or
under subheading 8451.50.00, HTSUS, as machines for reeling,
unreeling, folding, cutting or pinking textile articles.
ISSUE:
Is the shirt finisher properly classified as a machine for
ironing and pressing textile articles under subheading
8451.30.00, HTSUS, or as machines for reeling, unreeling,
folding, cutting or pinking textile fabrics under subheading
8451.50.00, HTSUS, or as other machinery under subheading
8451.80.00, HTSUS?
LAW AND ANALYSIS:
The shirt finisher is classified under subheading 8451,
HTSUS, which provides for "Machinery (other than machines of
heading 8450) for washing, cleaning, wringing, drying, ironing,
pressing (including fusing presses), bleaching, dyeing, dressing,
finishing, coating or impregnating textile yarns, fabrics or made
up textile articles and machines for applying the paste to the
base fabric or other support used in the manufacture of floor
coverings such as linoleum; machines for reeling, unreeling,
folding, cutting or pinking textile fabrics; parts thereof...."
The protestant contends that the shirt finisher is
classifiable under subheading 8451.30.00, HTSUS, as machines for
ironing and pressing textile articles. Explanatory Note (EN)
84.51 of the Harmonized Commodity Description and Coding System
(HCDCS) states that machinery for washing, wringing, ironing or
pressing whether or not fitted with heating devices includes:
Ironing machines and steam presses for pressing garments
(including fusing presses) but excluding smoothing or
ironing machines of the calender type, whether or not for
domestic use, of heading 84.20.
HCDCS, Vol. 3, p. 1257. The Explanatory Notes, although not
dispositive, are to be looked to for interpretation of the HTSUS.
54 Fed. Reg. 35127, 35128 (August 24, 1989). The machines in
this subheading are designed to unwrinkle a garment by applying
an iron or press to the garments. The shirt finisher under
consideration does not satisfy the terms of this subheading. The
shirt finisher is designed to dry and unwrinkle shirts with
heated and steamed air rather than applying an iron or press to
the garment. Accordingly, the shirt finisher is not classifiable
within this tariff provision.
Additionally, the protestant contends that the shirt
finisher is classifiable under subheading 8451.50.00. HTSUS, as
machines for reeling, unreeling folding, cutting or pinking
textile fabrics. EN 84.51 states this group of machines
includes:
(1) Cloth folding or reeling machines, which fold the cloth
lengthwise or across the width, or roll it on to a support;
also inspection machines incorporating folding or reeling
devices, for inspecting fabrics for defects. Any of these
machines may be combined with measuring apparatus.
(2) Cloth cutting or pinking machines, including machines for
cutting out patterns or parts of garments, etc.
HCDCS, Vol. 3, p. 1258-1259. The machines in this subheading are
designed to fold cloth, inspect cloth for defects and cut
patterns or shapes out of cloth. The shirt finisher does not
satisfy the terms of this subheading as it is a device used to
dry and unwrinkle garments. Accordingly, the shirt finisher is
not properly classifiable within this subheading.
EN 84.51 includes a list of twelve other machines which are
classified in heading 8451, HTSUS, although they are not
specifically described in a previous subheading within heading
8451, HTSUS. EN 84.51 lists:
(1) Steaming apparatus (steam dummies, bust for steam ironing)
for outer garments.
HCDCS, Vol. 3, p. 1259. The shirt finisher is a "shirt steamer"
which accomplishes its task by means of heat and steam passed
through the bust of a human dummy. The shirt finisher clearly
meets the description of "steaming apparatus" found in EN 84.51
as it incorporates a steam dummy for finishing shirts or other
textile outer garments, such as jackets. Therefore, the shirt
finisher is properly classified under subheading 8451.80.00,
HTSUS, as other machinery.
HOLDING:
The Malavasi M.86 Hot Air Shirt Finisher is properly
classified under subheading 8451.80.00, HTSUS, which provides for
"Machinery (other than machines of heading 8450) for washing,
cleaning, wringing, drying, ironing, pressing (including fusing
presses), bleaching, dyeing, dressing, finishing, coating or
impregnating textile yarns, fabrics or made up textile articles
and machines for applying the paste to the base fabric or other
support used in the manufacture of floor coverings such as
linoleum; machines for reeling, unreeling, folding, cutting or
pinking textile fabrics; parts thereof...Other machinery."
This protest should be denied in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division