CLA-2-84:S:N:N1:105 891471
Mrs. Rona Molloy
Rona Molloy Enterprises
P.O. Box 2309
Harlow, Essex CM19 4DY, England
RE: The tariff classification of weaving looms and accessories
from England
Dear Mrs. Molloy:
In your letter dated October 4, 1993 you requested a tariff
classification ruling. Your letter is a follow-up to our ruling
888514 dated July 27, 1993 in reply to your earlier inquiry of July
15, 1993.
Your new inquiry concerns the classification of a redwood stand that
supports your portable 24 or 32-inch looms. While many purchasers will place
the loom on one of their own tables, the redwood stand, which has no top
surface and simply consists of two trestles joined by crosspieces, permits
adjustment of the loom to four heights making the loom easy to use from a
standing or seated postion. It is particularly useful in making the looms
operable from a wheelchair.
The stands have no practical use other than with the looms. You
indicate that some stands may be imported with the looms while others will be
separately imported.
The applicable subheading for the looms and stands imported together
will be 8446.29.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for other weaving machines (looms) for weaving fabrics of a
width exceeding 30-centimeters, shuttle type. The applicable subheading for
the separately imported stands will be 8448.49.0000, HTS, which provides for
parts and accessories of weaving machines (looms): other. For both
subheadings the rate of duty will be 4.7 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