CLA-2 RR:TC:MM 958315 JAS
James J. Hennigan, Esq.
Parker, Poe, Adams & Bernstein
101 West Saint John St., Suite 203
Spartanburg, South Carolina 29306
RE: PC 896291 Modified; Label-Weaving Machine; Narrow Fabric Label Weaving Machine; Looms for Weaving Fabrics of a Width not Exceeding 30 cm
Dear Mr. Hennigan:
Your letter, dated July 19, 1995, to Robert Losche, National Commodity Specialist Division, New York, has been referred to this office for reply. Your inquiry, on behalf of Jakob Mueller of America, Inc., concerns the tariff classification of the Mugrip3 MBJ3 1/1150 label weaving machine.
FACTS:
Weaving machines produce fabrics of textile yarns or other yarns in which the warp and weft yarns are interlaced at right angles. The MBJ3 is described in an affidavit from the Executive Vice President of Jakob Mueller, dated July 26, 1995, as a rapier-type weaving machine designed exclusively to produce narrow fabric primarily for use as labels for other textile products. Because the MBJ3 has an overall machine width of 2.35 meters, it is said to be uneconomical as a high volume weaver of fabrics exceeding 30 cm. The affiant states the MBJ3 has a slitting system integrated into the weaving process that causes the machine to produce labels that do not exceed 30 cm in width.
In preclassification (PC) decision 896291, dated April 18, 1994, covering various weaving and knitting machines and related apparatus, Jakob Mueller was advised that the MBJ3 would be classified in subheading 8446.30.00, Harmonized Tariff Schedule of the United States (HTSUS), as a weaving machine for weaving fabrics of a width exceeding 30 cm, shuttleless type. You maintain the MBJ3 should be classified in the appropriate provision in heading 8446 for weaving machines for weaving fabrics of a width not exceeding 30 cm.
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The provisions under consideration are as follows:
8446 Weaving machines (looms):
8446.10.00 For weaving fabrics of a width not exceeding 30 cm...3.8 percent, but duty-free under subheading 9907.84.07
8446.30 For weaving fabrics of a width
exceeding 30 cm, shuttleless type:
8446.30.10 Power looms for weaving fabrics of a width exceeding 4.9 m...Free
8446.30.50 Other...4.5 percent
ISSUE:
Whether the MBJ3 is a machine for weaving fabrics of a width not exceeding 30 cm.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) 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 require otherwise, according to GRIs 2 through 6.
Customs normally accords affidavits little probative value unless the information they contain corroborates evidence already in the file or their contents are independently verifiable. In this case, the company's 1992 Guide to Narrow-Fabrics Looms includes the MBJ2, predecessor to the MBJ3. In addition, trade literature identifies the MBJ3 as a narrow-fabric weaving machine that provides label makers with a complete package of designing, patterning, weaving and slitting capabilities. The available information, together with the company's Affidavit, leads us to conclude that the MBJ3 is designed for weaving fabrics of a width not exceeding 30 cm.
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HOLDING:
Under the authority of GRI 1, the Mugrip3 MBJ3 1/1150 label weaving machine is provided for in heading 8446. It is classifiable in subheading 8446.10.00, HTSUS. Goods classified in this provision are eligible for entry free of duty under subheading 9907.84.07. HTSUS.
PC 896291, dated April 18, 1994, is modified with respect to the Mugrip3 MBJ3 1/1150 label weaving machine.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division