CLA-2-84:S:N:N1:110 887553

Mr. Wesley Nelson
Sankosha Co., Ltd.
1715 Elmhurst Road
Elk Grove Village, Illinois 60007-6452

RE: The tariff classification of industrial ironing machines and presses from Japan.

Dear Mr. Nelson:

In your letter dated June 21, 1993, you requested a tariff classification ruling. The merchandise under consideration involves various ironing and finishing equipment for use in the cleaning industry.

The "Single Series" ironing machines consist of the Sun- Master CN-561 Single Buck Shirt Press, and the Sun-Master CN-650 Single Collar-Cuff Press. The "Triple Series" ironing machines consist of the Sun-Master CF-200 Rotary Collar-Cuff Press; the Sun- Master RF-450 Rotary Sleever, and the Sun-Master RF-150 Triple- Buck Shirt Press. The "Twin Series" ironing machines consist of the Sun-Master CF-150 Double-Buck Shirt Press, and the Sun-Master CN-250 Double Collar-Cuff Press. These ironing machines are typically used by textile garment manufacturers, and by commercial laundry establishments.

The "Panther Press" is known as the CN-200 "Panther Press". This ironing machine utilizes a floor space of 95-centimeters in width, by 75-centimeters in depth, and has a weight of 460- kilograms. The CN-200 "Panther Press" employs foot pedal operation. This press finishes trouser top and legs in one operation. The CN-200 "Panther Press is also capable of high speed employment. Trousers can be finished in less than 20-seconds after the trousers are set on the press.

The "Garment Form Finisher" is a microprocessor controlled one-touch automatic steam-air finisher. This ironing machine utilizes a floor space of 600 millimeters in width, by 650 millimeters in depth, and it has a height of 1560 millimeters. The "Garment Form Finisher" employs button control operation; once a garment is on the form, front and back clamping, and upward and sideways stretching are in automatic operation. A garment may be finished in 40-seconds, and over 60 garments may be finished in one hour. The applicable subheading for the various models of the "Single Series"; "Triple Series", and "Twin Series" Sun-Master Group ironing machines; the CN-200 "Panther Press", and the "Garment Form Finisher" will be 8451.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ironing machines and presses (including fusing presses). The rate of duty will be 3.9 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