CLA-2-84:S:N:N1:110 871565
Mr. Matthew Chang
C. Itoh & Co. (America) Inc.
335 Madison Avenue
New York, N.Y. 10017
RE: The tariff classification of seaming systems, line closers,
toe closers, and pair closers from Japan.
Dear Mr. Chang:
In your letter dated February 14, 1992, on behalf of your
subsidiary, Texmac, Inc., you requested a tariff classification
ruling.
The merchandise under consideration involves various models of
textile closing machines that are designed for seaming or sewing
pantyhose. The models include the following machines: Line closers-
LC-360, LC-360 WPD; Seaming Systems- GLC-320, TCR- 2X; Toe closer-
TC-720A; Pair closer- TCR-2.
Although these machines do perform such minor functions such as
scissoring, Gusset insertion, stacking, and positioning, the principal
function of these machines is to perform the sewing portion of the
manufacture of pantyhose. By joining a pair closer with a line closer
or a line closer/gusset line closer, the two functions of sewing the
seam in the body portion, and sewing the toes, is performed in one
operation resulting in a complete pair of pantyhose. The machines are
imported without their sewing heads (normally overlock sewing machines)
and are added in the U.S. after importation. Noting GRI-2 (a) to the
Harmonized Tariff Schedule, these unfinished pantyhose seaming machines
have the essential character of a complete or finished industrial
sewing machine.
The applicable subheading for the various models of pantyhose
seaming and closing machines will be 8452.21.9000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other automatic
sewing machines. The rate of duty will be 2.5 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