HQ 088586
AUGUST 9 1991
CLA-2:CO:R:C:M 088586 JAS
Mr. Damian Kueng
American Scholze Inc.
P. O. Box 8247
Spartansburg, S.C. 29305
RE: Warp Beams; Parts and Accessories for Textile Weaving
Machines
Dear Mr. Kueng:
In your letter of January 8, 1991, you ask that we
reconsider a New York ruling on textile weaving parts from
Germany called warp beams. You provided additional information
in a May 13, 1991, facsimile transmittal which confirmed an
earlier telephone conversation with a member of my staff. Our
decision follows.
You state that several entries of this merchandise have
been made at the port of Charleston, but your broker has
requested through that port that liquidation be suspended pending
this reconsideration.
FACTS:
The articles in issue are cylinders ranging from 31.5 to
49.2 in. in diameter and up to 183 in. long. They consist of a
steel barrel weighing approximately 120 to 140 lbs. and two
aluminum flanges weighing between 140 and 160 lbs. each. Warp
yarns used with textile weaving machines are wound on these
beams. A bearing on the warp beam attaches the beam to a bearing
support on the machine.
Threads in a woven fabric run in horizontal and vertical
directions. Several thousand vertical threads are wound onto the
warp beam while one horizontal thread is wound onto a much
smaller spool called a beam donut. The weaving machine's "let-
off" function permits a measured quantity of yarn to unroll from
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the warp beam and the spool at the same time under the same
tension to insure precision weaving. The warp beam itself has no
mechanical capability.
In a ruling to your Customs broker, dated October 2, 1990
(855987), the Area Director of Customs, New York Seaport, held
that warp beams used with textile weaving machines were
classifiable in subheading 7616.90.0080, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), as other
articles of aluminum. Your suggested classification as parts of
weaving machines is based on certain HTS Explanatory Notes which
specifically list warp beams as articles considered parts and
accessories suitable for use solely or principally with weaving
machines of heading 8446. However, this argument was rejected
because of Section XVI, Note 1(c), HTSUSA, a legal note which was
interpreted to preclude that classification.
You now attempt to differentiate warp beams from bobbins,
spools and similar supports, which are among the exemplars
excluded by Note 1(c) from classification as parts of weaving
machines. In addition to a dramatic difference in size - spools
weigh up to 5 lbs. and warp beams up to 2,000 lbs., fully loaded
- you state that while many looms operate without bobbins and
spools, warp beams are essential to the operation of weaving
machines. Also, you note that warp beams can only be used on
weaving machines while spools are used in weaving but also in a
variety of sewing and stitching operations. Finally, spools are
static devices while the flanges on warp beam are movable to
accommodate the width of the goods to be woven.
ISSUE:
Whether warp beams are considered parts and accessories of
textile weaving machines for tariff purposes.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) in accordance
with the General Rules of Interpretation (GRIs). GRI 1 states in
part that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
provide otherwise, according to GRIs 2 through 6.
The Explanatory Notes (ENs) constitute the Customs
Cooperation Council's official interpretation of the Harmonized
System. While not legally binding on the contracting parties,
and therefore not dispositive, the ENs provide a commentary on
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the scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
Section XVI, Note 1(c), HTSUSA, precludes bobbins, spools,
cops, cones, reels or similar supports, of any material, from
being classified as parts and accessories of weaving machines.
These enumerated articles are classifiable according to their
constituent material. Notwithstanding the ENs, therefore, if the
warp beams in issue here are holders or supports similar to
bobbins, spools, cops, cones or reels, they cannot be classified
as parts and accessories of heading 8446.
Whether warp beams are similar supports under note 1(c)
depends on whether the words bobbin, spool, cop, cone, and reel
have common characteristics, and whether warp beams share these
characteristics. The listed exemplars are all cylindrical or
tube-shaped articles on which threads, yarns and rovings are
wound and which serve as holders. It is evident that warp beams
have in common with the named exemplars the characteristics of
shape and function.
However, warp beams have characteristics not shared by the
supports listed in section note 1(c). The file reflects that
warp beams are at times used to ship certain types of yarns from
the plant to manufacturers. Unlike general-purpose bobbins and
spools, warp beams have precision machined threaded barrels to
accommodate adjustable flanges which narrow or expand the width
of the cloth to be woven. The barrels are specially
microfinished to eliminate snagging. This is a characteristic
that complements the electrically controlled let-off motion which
permits the controlled feeding of tension-delicate warp yarns and
minimizes yarn breakage rates. Further, the dimensions, weight,
and strength of a warp beam are much greater than those of the
enumerated supports of the legal note. A warp beam must have
these attributes so that the weaving loom can release the
sometimes hundreds of warp threads evenly under tension during
the weaving process.
For these reasons, we conclude that warp beams are not mere
holders or supports, and therefore not similar to bobbins,
spools, cops, cones and reels. Warp beams are not covered by the
exclusion in note 1(c). Their special design leads us to
conclude that they are principally, if not solely, used on
textile weaving machines of heading 8446.
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HOLDING:
Under GRI 1, warp beams, as described, are provided for as
parts and accessories of heading 8448. They are classifiable as
other parts and accessories of machines of heading 8446 (weaving
machines), in subheading 8448.49.0000, HTSUSA. The rate of duty
is 4.7 percent ad valorem.
EFFECT ON OTHER RULINGS:
New York ruling dated October 2, 1990 (855987) is revoked
under the authority of section 177.9(d)(1), Customs Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division