CLA-2-84:OT:RR:NC:1:104
Mr. Quinn Owen O’Rourke
LaCrosse Footwear, Inc.
17634 NE Airport Way
Portland, OR 97230
RE: The tariff classification of a True Ten Machine and a BioShoe Stitching Machine from China
Dear Mr. O’Rourke:
In your letter dated March 26, 2010 you requested a tariff classification ruling.
Classification is being requested on two machines. The first machine is called a True Ten Machine, Model #YK-999K-HC and the other machine is called a BioShoe Stitching Machine, Model #BS-368HA. The True Ten Machine, Model #YK-999K-HC, is a thermal forming heel counter machine that is used in the production of footwear. This machine is a double cooling and heating backpart moulding machine and is suitable for reshaping. A thermalplastic heel counter will be formed around a heated last. This machine features heating and chilling mechanisms. After the thermalplastic heel counter forms around the heating last, it is then chilled into its final form. This equipment is capable of forming right and left shoes or boots.
The BioShoe Stitching Machine, Model #BS-368-HA, is specifically used for San Crispino Construction in footwear. This machine is used to stitch uppers to outsoles. The BioShoe Stitching Machine provides accurate stitching and uniform distance between stitches in footwear. This machine uses a computer motor which is capable of automatic needle positioning and lifting of the stitching horse. The speed is adjustable with a maximum speed of 800r/min. This machine is also suitable for outsole stitching of flanging shoes, sandals and ladies shoes.
The applicable subheading for the True Ten Machine, Model #YK-999K-HC, will be 8477.40.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Vacuum-molding machines and other thermoforming machines. The rate of duty will be 3.1% ad valorem.
The applicable subheading for the BioShoe Stitching Machine, Model #BS-368HA, will be 8452.21.1000, HTSUS, which provides for Sewing Machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles; parts thereof: Other sewing machines: Automatic units: Specially designed to join footwear soles to uppers. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division