CLA-2-84:OT:RR:NC:1:104
Ms. Debi J. Blevins
American Superba Incorporated
2850 North Dug Gap Rd. SW
P.O. Box 2603
Dalton, GA 30722
RE: The tariff classification of a textile heat-setting line from France
Dear Ms. Blevins:
In your letter dated May 7, 2010, you requested a tariff classification ruling.
The heat-setting equipment in question is designed for the processing of textured synthetic yarns for carpet. Heat-setting is a saturated steam process that creates a texture to the extruded and twisted yarns. Without this process, yarns would remain fuzzy and without textures. The line consists of individual machines or stations which vary according to the customer’s specifications.
You have requested a ruling as to the tariff classification of these stations imported together as complete lines under the following scenarios:
SCENARIO (1) HEAT SETTING LINE TVP (STEAMING/SHRINKING/HEAT SETTING)
(A) RAT 3 Creel (may be sourced either in France or in the United States-line imported without the creel would still possess the essential character of a heat setting line)
(B) PRE/3 Yarn prefeeder
(C) MF 4 Friezing (applies texture to yarns)
(D) DAV 2/LBT Coil laying heads - lay yarn in spirals on conveyor
DAV/3 or thermofixing tunnel TVP/3
(E) HEP/3 High efficiency presteamer
(F) RTV/3 Cooling fan
(G) TEP 2 & 2S Pneumatic tightening heads
(H) TVP 3 Heat setting using a saturated steam process. This is where the synthetic yarns are permanently textured and set
(I) TCC/3 Turbo cooling chamber
(J) CBS/3 Steam circulation blower system
(K) TEP Pneumatic tightening heads
(L) STV 3 Drying
(M) RTV 3 Cooling fan
(N) MAT/2S Yarn accumulator
(O) ASD Automatic splicing device
(P) B401 Winding
(Q) ARG/PRO Software
SCENARIO 2 - DL5 ECODYE DYEING LINE IMPORTED SEPARATELY
(A) MCD/MI-TWIN Dyeing machines
OR
MCD/LA
(C) DSC Steam presetting
(D) OLW On line washing (post washing takes place after steaming – removes excess dye not fixed by steaming process
SCENARIO 3 -HEAT SETTING LINE TVP INCORPORATING A DL5 ECODYE DYEING LINE IMPORTED TOGETHER IN ONE SHIPMENT
In this configuration, the MCD would come after the RAT and PRE3.
As indicated in your email message of May 18, 2010, the submitted brochures and manuals may be retained by this office.
The applicable subheading for the line described above in scenarios 1 and 3 imported complete as a functional unit will be 8451.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yearns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof: Other machinery. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the line described above in scenario 2 imported complete as a functional unit, will be 8451.40.0000, HTSUS, which provides for Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, …: Washing, bleaching or dyeing machines. The rate of duty will be 3.5 percent ad valorem.
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/.
In your letter, you also inquire as to the classification of separately imported auxiliary components and parts of the above machines. Your inquiry does not provide enough information for us to give a classification ruling on the individual parts. Information by name, material of composition and function of the specific parts in question is required.
Parts are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in note 1 to Section XVI, note 1 to Chapter 84 and note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
Should you decide to resubmit your request regarding parts, please limit your ruling request to a maximum of 5 items of the same class or kind.
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