CLA-2 CO:R:C:M 950357 KCC
Ms. Kathy Young
Panalpina, Inc.
P.O. Box 502
Greer, South Carolina 29652
RE: Cloth Guiders; Stenter Guiders; GRI 1; En 84.48; weaving and
knitting machines; auxiliary machine; Note 2, Section XVI;
stentering machine; part; 9031.90.60; Note 2 to Chapter 90;
EN 90.31
Dear Ms. Young:
This is in response to your letter dated September 20, 1991,
concerning the tariff classification of various models of cloth
guiders and stenter guiders under the Harmonized Tariff Schedule
of the United States (HTSUS).
FACTS:
The merchandise under consideration is cloth guiders Model
KF 12, KF 20, and KF 4, and stenter guiders Model KRA 50 and KRA
48 which are designed for positioning fabric on a machine and for
checking the fabric while it is running. The various models of
cloth and stenter guiders consist of a sensing unit with an
auxiliary drive and L.E.D. function/indicator and are designed
for use with either stentering, knitting or weaving machines.
The sensing devices for the cloth guiders are either mechanical,
opto-electronic, or wide band sensors. The sensor signal
controls the position of a diaphragm or a solenoid which causes
the moving roller to be pressed against the fixed roller. If the
fabric web moves outward pressure is released; if the web moves
inward, pressure is applied.
You are currently classifying the cloth and stenter guiders
under subheading 9031.90.60, HTSUS, which provides for "Measuring
or checking instruments, appliances and machines, not specified
or included elsewhere in this chapter; profile projectors; parts
and accessories thereof...Parts and Accessories...Other."
ISSUE:
Are the cloth guiders and stenter guiders properly
classified as parts, accessories or auxiliary machines under
chapter 84, HTSUS or are they measuring instruments of chapter
90, 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 cloth guiders are designed to be used 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, the cloth guiders are 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 and 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 cloth guiders are used with was
not furnished, we are unable to comment on the applicability of
the Chapter 99, HTSUS, provisions.
The stenter guiders are 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...."
The stenter guiders are principally used with stentering
machines. Based on Note 2(b), Section XVI, HTSUS, the stenter
guiders are a part of a stentering machine and are properly
classified with that machine. Therefore, the stenter guiders are
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.
Subheading 9031.90.60, HTSUS, provides for "Measuring or
checking instruments, appliances and machines, not specified or
included elsewhere in this chapter; profile projectors; parts and
accessories thereof...Parts and Accessories...Other." Note 2 to
Chapter 90 states that "parts and accessories for machines,
apparatus, instrument or articles of this chapter are to be
classified according to the following rules:
(a) Parts and accessories which are goods included in any of the
headings of this chapter or of chapter 84, 85 or 91 (other
than heading 8485, 8548 or 9033) are in all cases to be
classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or
principally with a particular kind of machine,instrument or
apparatus, or with a number of machines, instruments or
apparatus of the same heading (including a machine,
instrument or apparatus of heading 9010, 9013 or 9031) are
to be classified with the machines, instruments or apparatus
of that kind...."
The cloth and stenter guiders are not the class or kind of
merchandise contemplated by subheading 9031.90.60, HTSUS. The
merchandise classifiable under this tariff provision such as
machines for balancing mechanical parts, test benches, yarn
grading winding reels (warp reels), torsiometers and
torsiographs, spherometers, gear testing machines, etc., are the
type of items which measure, check or test the quality or
quantity of an item, or examine an item for defects or problems.
See, EN 90.31, HCDCS, Vol. 4, p. 1529-1533. Although the guiders
do sense the fabric as it passes by, the principal function of
the guiders is for the positioning and guiding of the fabric and
not for measuring or checking the quality or quantity of the
fabric or to examine the fabric for defects or problems.
Moreover, according to Note 2 to Chapter 90, the cloth
guiders which are specifically provided for as auxiliary machines
of headings 8448 nd 8447 in heading 8448, HTSUS, are to be
classified in that heading, and the stenter guiders which are
suitable for use principally with a stentering machine of heading
8451, HTSUS, are to be classified in those headings.
Accordingly, classification under subheading 9031.90.60, HTSUS,
is inappropriate.
HOLDING:
The cloth guiders are 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.
The stenter guiders are 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