The tariff classification of circular knitting machines for knitting hosiery from Italy.
Issued November 9, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8447.11.1000
Headings: 8447
Product description
The Zero 4 FE and the Zero 4 FS Full Selection are both described in the literature as single cylinder knitting machines for ladies' hosiery. Both models have four knitting feeds and a 4 inch diameter cylinder. You suggest that classification should be under HTS subheading 8447.12.1000 however that provision requires that the cylinder diameter exceed 165 mm.
CBP rationale
The applicable subheading for the Zero 4 FE and the Zero 4 FS will be 8447.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for circular knitting machines: with cylinder diameter not exceeding 165 mm: for knitting hosiery.
Full text
NY 816412 November 09, 1995 CLA-2-84:R:N1:104 816412 CATEGORY: Classification TARIFF NO.: 8447.11.1000 Mr. Ahmet Atahan ICS Yarn Corp. 350 Fifth Avenue, Suite #7222 New York, N.Y. 10118 RE: The tariff classification of circular knitting machines for knitting hosiery from Italy. Dear Mr. Ahmet: In your letter dated October 26, 1995 you requested a tariff classification ruling. The Zero 4 FE and the Zero 4 FS Full Selection are both described in the literature as single cylinder knitting machines for ladies' hosiery. Both models have four knitting feeds and a 4 inch diameter cylinder. You suggest that classification should be under HTS subheading 8447.12.1000 however that provision requires that the cylinder diameter exceed 165 mm. The applicable subheading for the Zero 4 FE and the Zero 4 FS will be 8447.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for circular knitting machines: with cylinder diameter not exceeding 165 mm: for knitting hosiery. The rate of duty will be 3.5 percent. This ruling is being issued under the provisions of Section 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 212-466-5670. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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