NY 867209
Sep 25 1991
CLA-2-84:S:N:N1:110 867209
Mr. Michael J. Shea
M. J. Shea & Company Inc.
1801-1 Cross Beam Drive
Charlotte, N.C. 28217
RE: The tariff classification of tufting needles from Germany.
Dear Mr. Shea:
In your letter dated September 12, 1991, on behalf of
Voeltech Inc., you requested a tariff classification ruling.
The merchandise under consideration is tufting needles which
are used to tuft fabric. These straight needles are usually
several inches in length, and have an oval eye at their pointed
end. The needle on the tufting machine is used to pull loops of
heavy yarn or fabric into a foundation fabric of woven jute to
make a hooked rug. The yarn is pushed through the backing fabric
by the tufting needle. A hook or looper on the underside of the
fabric catches the yarn to form the loop. This creates the
tufted fabric.
The applicable subheading for the tufting needles will be
8448.51.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other needles for machines of heading
8447 or of their auxiliary machinery. The rate of duty will be
4.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport