CLA-2-84:S:N:N1:110 878299
Mr. Larry Sutherland
Mountain Loom Co. Ltd.
P.O. Box 248
Curlew, WA 99118
RE: The tariff classification of a "Roberta" spinning wheel from
Australia
Dear Mr. Sutherland:
In your letter dated September 10, 1992, you requested a
tariff classification ruling.
The merchandise under consideration involves a spinning
wheel that is specially designed for spinning wool. These hand
spinning machines were originally designed for the physically
handicapped, who could not handle a normal treadle spinning
wheel. Special features, such as a large orifice for doing heavy
woollen yarns for rugs, and infinite adjustments possible to both
flyer and bobbin speeds, makes this machine ideally suitable for
all wool spinners. The flyer assembly of this spinner is bobbin
driven with a free running U flyer. The machine weighs 5kg,
plugs into any 120V power outlet, and is sold with a carrying bag
to assist its portability.
The applicable subheading for the "Roberta" spinning wheel
will be 8445.20.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for textile spinning machines. The
rate of duty will be 4.2 percent ad valorem.
Duty on certain types of spinning machines have been
temporarily suspended. Subheading 9902.84.45, HTS, provides for
the temporary free entry from most favored nations of carding and
spinning machines specially designed for wool, other than
machines specially designed for the manufacture of combed wool
(worsted) yarns (provided for in subheading 845.11.00 or
8445.20.00). 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