CLA-2-84:OT:RR:NC:1:104
Mr. Michael A. Styrna
Mitsubishi Electric Automation, Inc. (MEAU)
500 Corporate Woods Parkway
Vernon Hills, IL 60061
RE: The tariff classification of Sewing Machine Heads from Japan and China
Dear Mr. Styrna:
In your letter dated September 3, 2010 you requested a tariff classification ruling.
The Sewing Machine Heads in question are used for sewing heavy duty industrial items that require a lockstitch. These heads, while identical in function (i.e., sewing), do vary in physical characteristics. The part numbers for the heads are as follows:
LS-1380-M1T/M1TW/H1T/H1TW/B1T
LS2-2210-M1TW (Needle Feed Type)
LT2-2230-M1TW/B1T (Needle Feed Type)
LT2-2250-M1TW/B1T (Needle Feed & Corner Stitch Type)
LU2-4410-B1T (Single-Needle)
LU2-4430-B1T (Double-Needle)
LU2-4710-B1T (Single-Needle)
LU2-4730-B1T (Double-Needle)
LX2-630-M1 (Single-Needle Basting Machine)
LY2-3310-B1T (Single-Needle Lock Stitch Machine with Automatic Under-Trimmer)
LY2-3310-B1T (Single-Needle Drop feed Lock-Stitch with Upper and Lower Feed Type)
LY2-3319-B1T (Same as part #3310 except Long Arm Type)
LY2-3750-B1T (High and Long arm type Lock-Stitch Machine).
In their imported condition, the heads lack motors, belts for the transmission of power, a control device and a mounting stand for stability. You indicate that major components that are present at time of importation include the foot and needle area for feeding fabric and thread, a transmission system for moving power from the belt and motor to the feed area, an under cutter and various mechanisms to control the thread. After testing in the overseas factory, the machine heads are packaged and shipped without the missing components. All of the above listed sewing machine heads weigh 32kg or more.
In your letter, you suggested that the sewing machine heads be classified under subheading 8452.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), as parts of sewing machines. As justification for claiming that the heads are to be considered parts rather than sewing machines, you cite condition as imported and bench marking within the industry. As the heads are imported without motors, belts, control devices and mounting stands, you believe that they are not functional. In the alternative, in your original letter dated July 15, 2010, you propose classification in subheading 8452.21.9000, HTSUS, which provides for sewing machines. You believe there is a possibility that the incomplete heads may be considered as possessing the essential character of a sewing machine.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The Explanatory Notes to subheading 8452.10, HTSUS, state, in pertinent part,
Subheading 8452.10 applies only to the following sewing machines and sewing machine heads, all of which are capable of at least lock-stitch operation:
…
(c) machines for powered operation presented without a motor, the weight of the machine head not exceeding 16 kg.
The above cited ENs indicate that the intent of drafters was to classify sewing machine heads, even those presented without motors, in the subheading for sewing machines, not in the subheading for parts of sewing machines. The language of General Rule of Interpretation (“GRI”) 2(a), HTSUS, states, in part, that “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.”. The heads, in their imported condition, do possess the essential character of a sewing machine.
In accordance with GRI 2(a), the applicable subheading for the Sewing Machine Heads described above will be 8452.21.9000, 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: Other. 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