CLA-2-84:S:N:N1:110 878260

Mr. Charles L. Deschenes
Avery Dennison Corp.
1 Clarks Hill
Framingham, MA 01701-8164

RE: The tariff classification of a Plastic Staple Attaching Machine from Japan.

Dear Mr. Deschenes:

In your letter dated September 8, 1992, you requested a tariff classification ruling. The merchandise under consideration involves a machine that is used by garment and apparel manufacturers to attach labels and tags to the garments. The machine is a foot pedal actuated, benchmounted, electromechanical device. It is comprised of aluminum castings, injection molded plastic parts, machined steel and die cast components, and it houses one electric gear reduction motor. Its key elements are a pair of hollow needles, a mechanical spring-wrap clutch, and a vertically moveable head assembly which act together to penetrate materials supported on an anvil.

This Ticket attaching machine fastens tags to fabrics by inserting plastic fasteners (staples) through the tag and through the underlying fabric. The fasteners are inserted with two hollow needles mounted in an electrically actuated stapling head. It thus resembles a threadless sewing machine. The tags that are attached to the fabric can easily be removed by the customer without damaging the material.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to heading 8452 state that this provision includes special purpose sewing machines that do not use two threads and a shuttle, as most sewing machines usually incorporate. This machine would therefore meet the broad definition of an industrial sewing machine.

The applicable subheading for the Plastic staple attaching machine 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