CLA-2-84:RR:NC:1:104 E88417
Mr. Tim Horchler
The Woolery
1193 Stewarts Corners Road
Genoa, NY 13071
RE: The tariff classification of a spinning wheel from Poland
Dear Mr. Horchler:
In your letter dated October 1, 1999 you requested a tariff classification ruling.
The spinning wheel is made predominantly of wood with some metal parts. The unit is a simple apparatus for spinning in which the formation of yarn from raw fiber is carried out with the help of a wheel actuated by a foot treadle. In addition to the wheel, the unit also features a bobbin and a flyer. By a process of drawing out and twisting, individual fibers are twisted together to form a continuous strand.
Wheels will be imported as boxed kits but once assembled, the components will comprise one complete spinning wheel. Under General Rule of Interpretation 2.(a), Harmonized Tariff Schedule of the United States (HTSUS), any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The applicable subheading for the spinning wheel will be 8445.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Machines for preparing textile fibers; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447: Textile spinning machines. The duty rate will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-637-7038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division