CLA-2-84:OT:RR:NC:1:104
Ms. Rachel Harris
Wm Wright Co.
6050 Dana Way
Antioch, TN 37013
RE: The tariff classification of a Needle Felting Machine from China
Dear Ms. Harris:
In your letter dated September 13, 2010 you requested a tariff classification ruling.
The imported merchandise is an Electric Needle Felting Machine which weighs approximately 13 pounds and it is intended for home use. In appearance, this item resembles a sewing machine but it does not sew fabric. The machine uses a circular arrangement of 5 barbed needles to interlock the fibers of different fabrics together. The barbed needles push the surface fibers through in order to interlock with the fibers of the base fabric, which in turn creates a decorative effect.
The applicable subheading for the Electric Needle Felting Machine will be 8449.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats; parts thereof: 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