CLA-2-84:S:N:N1:110 875635
Ms. Rosalind Kruh
Kruh Knits
141 Hopmeadow Street
Simsbury, CT 06089
RE: The tariff classification of flatbed electronic knitting
machines and latch needles from Japan.
Dear Ms. Kruh:
In your letter dated June 23, 1992, you requested a tariff
classification ruling.
The merchandise under consideration involves a model KH 965
flatbed knitting machine that is designed for home use, and latch
needles that are used with such knitting machines.
The flatbed knitter incorporates a needle bed that is 101cm
in length, and comes complete with 555 patterns that are
programmed into the memory. The machine has a 4.5mm needle
pitch, a 200 needle machine bed, and a sliding knitting carriage.
An optional motor can be used with this knitter, but is normally
not imported with the knitting machine.
The knitting needles used with this knitting machine, as per
the sample provided, are latch needles, that are approximately
five inches in length. Other accessories and optional devices
can be used with this knitting machine, such as disk drives and
floppy disks. We cannot provide a classification for such items,
since no specifics were provided with our request for additional
information.
The applicable subheading for the model KH 965 flatbed
knitter will be 8447.20.6000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other flat knitting
machines. The rate of duty will be 4.7 percent ad valorem.
The applicable subheading for the latch needles will be
8448.51.1000, HTS, which provides for latch needles for knitting
machines. The rate of duty will be 10 percent ad valorem. Duty
on certain types of knitting needles has been temporarily
suspended. Subheading 9902.84.51, HTS, provides for the
temporary free entry from most favored nations of needles for
knitting machines (provided for in subheading 8448.51.10 or
8448.51.30). This relates to entries made on or before December
31, 1992.
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