CLA-2 CO:R:C:M 950356 KCC
Ms. Kathy Young
Panalpina, Inc.
P.O. Box 502
Greer, South Carolina 29652
RE: Edge Spreading Systems; GRI 1; EN 84.48; weaving and
knitting machines; auxiliary machine; Note 2, Section XVI;
stentering machine; part
Dear Ms. Young:
This is in response to your letter dated September 20, 1991,
concerning the tariff classification of edge spreading systems
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise under consideration is edge spreading
systems Model LPA 01 and LPA 03. These systems are designed for
use with stentering machines and textile weaving and knitting
machines. The edge spreader systems are used in conjunction with
an edge sensor for undistorted, creaseless infeed of woven and
knitted fabrics on stentering and weaving/knitting machines.
These devices also treat the fabric very gently, and the
pneumatic spreading of the edges ensures smooth running at the
edge. The edge spreading systems weigh approximately 34 kg and
incorporate a blower, motor, and normally a pair of edge
spreaders. The Model LPA 01 appears to be principally used in
combination with web guides of the Model KF 10 series which are
used with weaving and knitting machines and Model LPA 03 appears
to be designed primarily for stentering machines.
ISSUE:
Are the edge spreading systems properly classified as parts,
accessories or auxiliary machines under chapter 84, HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
The edge spreading systems are basically items which are
used with stentering and knitting/weaving machines under chapter
84, HTSUS. Model LPA 01 is designed to be used with web guides
such as Model KF 10, which are principally used in conjunction
with knitting and weaving machines. Knitting machines are
classified under heading 8447, HTSUS, and weaving machines are
classified under heading 8446, HTSUS. Heading 8448, HTSUS,
provides for auxiliary machinery of headings 8447 and 8446,
HTSUS. Explanatory Note (EN) 84.48 of the Harmonized Commodity
Description and Coding System (HCDCS) states that heading 8448,
HTSUS covers:
All auxiliary machines and apparatus which exercise, either
separately or concurrently, a function complementary to
those of the machines of heading 84.44, 84.45, 84.46 or
84.47 (in particular spinning, weaving, knitting or
embroidery machines). These auxiliary machines may either
extend the possibilities of the main machines (as in the
case of dobbies and Jacquards), or may perform mechanically
a particular job necessary for the proper working of the
main machine (as is the case with warp stop motions, weft
stop motions, warp knotting machines)....
HCDCS, Vol. 3, p. 1250. The Explanatory Notes, although not
dispositive, are to be looked to for the proper interpretation of
the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Specifically, Model LPA 01 is properly classified under
subheading 8448.19.00, HTSUS, as "Auxiliary machinery for use
with Machines of heading 8444, 8445, 8446 or 8447 (for example,
dobbies, Jacquards, automatic stop motions ans shuttle changing
mechanisms)...Other," which is dutiable at the Column 1 rate of
4.7 percent ad valorem. Auxiliary machines classified under this
tariff provision may be eligible for the temporary elimination of
duty pursuant to subheadings 9902.84.48, 9902.84.49, and
9902.84.50, HTSUS. However, since information as to the types of
knitting and weaving machines the LPA 01 is used with was not
furnished, we are unable to comment on the applicability of the
Chapter 99, HTSUS, provisions.
Model LPA 03 is designed to be used with stentering
machines, which are classified under heading 8451, HTSUS.
Heading 8451, HTSUS, is found within Section XVI, making the
Section XVI Notes applicable to the classification of this
merchandise. Note 2, Section XVI states that "parts of machines
(not being parts of the articles of heading 8484, 8544, 8545,
8546 or 8547) are to be classified according to the following
rules:
(a) Parts which are goods included in any of the headings of
chapter 84 and 85 (other than headings 8485 and 8548) are in
all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with
a particular kind of machine, or with a number of machines
of the same heading (including a machine of heading 8479 or
8543) are to be classified with the machines of that
kind...."
LPA 03 is principally used with stentering machines. Based
on Note 2(b), Section XVI, HTSUS, Model LPA 03 is a part of a
stentering machine and is properly classified with that machine.
Therefore, it is properly classified under subheading 8451.90.00,
HTSUS, as "Machinery (other than machines of heading 8450) for
washing, cleaning, wringing, drying, ironing, pressing (including
fusing presses), bleaching, dyeing, dressing,
finishing...machines for reeling, unreeling, folding, cutting or
pinking textile fabrics; parts thereof...Parts...," which is
dutiable at the Column 1 rate of 5.1 percent ad valorem.
HOLDING:
Model LPA 01 is properly classified under subheading
8448.19.00, HTSUS, as "...Auxiliary machinery for machines of
heading 8444, 8445, 8446 or 8447...Other," which is dutiable at
the Column 1 rate of 4.7 percent ad valorem.
Model LPA 03 is properly classified under subheading
8451.90.00, HTSUS, as "...Parts...," which is dutiable at the
Column 1 rate of 5.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division