The tariff classification of an industrial sewing machine with accessories from Japan.

NY F81533 January 21, 2000 CLA-2-84:RR:NC:1:1-4 F81533 CATEGORY: Classification TARIFF NO.: 8452.21.9000 Ms. Sandra Liss Friedman Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y. 10016 RE: The tariff classification of an industrial sewing machine with accessories from Japan. Dear Ms. Friedman: In your letter dated December 28, 1999 on behalf of Brother International Corporation of Bridgewater, New Jersey you requested a tariff classification ruling. The Brother Model B941 is described in the literature as a four needle feed off the arm flat seamer. You describe it as an industrial sewing machine which will be imported with a pedestal table, pneumatic press foot lifter, and a chain cutter. In addition to sewing, the B941 is capable of cutting materials on one side. The machine uses four needles and six threads to give increased strength to seams. You suggest that the sewing machine imported with the items noted above constitute a set put up for retail sale within the meaning of GRI 3(b). The Explanatory Notes to GRI 3(b) indicate that in order to be considered “goods put up in sets for retail sale”, such goods must: (a) consist of at least two articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) be put up in a manner suitable for sale directly to users without repacking (e.g. in boxes or cases or on boards). Regarding requirement (a), you point out that although the sewing machine, pedestal table and pneumatic press foot lifter are classified in heading 8452, the chain cutter would be classified under heading 8479. Regarding (b), the items are clearly put up for sewing. For (c) you indicate that the individual components will be packaged inside a single box for sale directly to the end user without further repacking. The applicable subheading for the set consisting of the Brother Model B941 sewing machine imported with the pedestal table, pneumatic press foot lifter and chain cutter will be 8452.21.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sewing machines: automatic units: other. The rate of duty will be free. 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 Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division