The tariff classification of wax rolls for textile machinesfrom Germany.

NY 871749 February 27, 1992 CLA-2-84:S:N:N1:110 871749 CATEGORY: Classification TARIFF NO.: 8448.39.1000 Ms. Kathy Young Panalpina, Inc. P.O. Box 12038 Greenville, S.C. 29612 RE: The tariff classification of wax rolls for textile machines from Germany. Dear Ms. Young: In your letter dated February 18, 1992, you requested a tariff classification ruling. The merchandise under consideration involves wax rolls that are designed for use with textile machines. The wax rolls serve the purpose of conditioning the yarn as they are being spun or wound on spinning or winding machines. The wax rolls are attached to the outside of the thread line on spinning and winding machines and also help to reduce the thread friction. These paraffin wax rolls are approximately four to five inches in length, are hollow in the middle, and are normally held in position by constant spring pressure. These wax rolls are designed for use with rotary spinning machines, jet spinning machines, and winding machines. It appears that the principal use of these wax rolls is with the spinning machines. The applicable subheading for the wax rolls will be 8448.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of machines of heading 8445 or of their auxiliary machinery (parts of spinning, doubling, or twisting machines). The rate of duty will be 4.2 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