859544 85 Ruling Active

The tariff classification of a Model DDL-5550-6 IndustrialSewing Machine from Japan.

Issued January 15, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8501.31.4000, 8452.21.9000

Headings: 8501, 8452

Product description

The merchandise under consideration involves a 1-needle, Lockstitch servo motor sewing machine that incorporates an automatic thread trimmer, and is designed for use as an industrial sewing machine. The machine consists of a sewing head, a 1/2 HP DC current servo motor and control box, a 13mm presser foot lift, work table and stand, and yarn holding devices. The motor and control box may at times be separately imported. The machine has an arm configuration that allows for easier cloth handling while sewing, and the unit also has the ability to perform automatic reverse feed stitching. The machine can stitch at a maximum speed of 5,000 stitches per minute, and can handle light, medium, and heavy weight materials.

CBP rationale

devices. The motor and control box may at times be separately imported. The machine has an arm configuration that allows for easier cloth handling while sewing, and the unit also has the ability to perform automatic reverse feed stitching. The machine can stitch at a maximum speed of 5,000 stitches per minute, and can handle light, medium, and heavy weight materials. The applicable subheading for the complete industrial sewing machine will be 8452.21.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other automatic sewing machines. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the servo motor and attached control box when separately imported, will be 8501.31.40000, HTS, which provides for other DC motors of an output exceeding 74.6 watts but not exceeding 735 watts. The rate of duty will be 5 percent ad valorem.

Full text

NY 859544 January 15, 1991 CLA-2-84:S:N:N1:110 859544 CATEGORY: Classification TARIFF NO.: 8452.21.9000; 8501.31.4000 Mr. Patrick Pascarella Viking Sea Freight Inc. One World Trade Center, Suite 2409 New York, N.Y. 10048 RE: The tariff classification of a Model DDL-5550-6 Industrial Sewing Machine from Japan. Dear Mr. Pascarella: In your letter dated January 11, 1990, on behalf of Juki America, Inc., you requested a tariff classification ruling. The merchandise under consideration involves a 1-needle, Lockstitch servo motor sewing machine that incorporates an automatic thread trimmer, and is designed for use as an industrial sewing machine. The machine consists of a sewing head, a 1/2 HP DC current servo motor and control box, a 13mm presser foot lift, work table and stand, and yarn holding devices. The motor and control box may at times be separately imported. The machine has an arm configuration that allows for easier cloth handling while sewing, and the unit also has the ability to perform automatic reverse feed stitching. The machine can stitch at a maximum speed of 5,000 stitches per minute, and can handle light, medium, and heavy weight materials. The applicable subheading for the complete industrial sewing machine will be 8452.21.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other automatic sewing machines. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the servo motor and attached control box when separately imported, will be 8501.31.40000, HTS, which provides for other DC motors of an output exceeding 74.6 watts but not exceeding 735 watts. The rate of duty will be 5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

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