PRD 1901-95-100090; V-Bed Flat Knitting Machines, PowerDriven, Knitting Machines With Opposed V-Shaped Needle Beds; Other Flat Knitting Machines, Subheading 8447.20.60; Knitting Machines for ProducingFlat Fabric

HQ 958642 MARCH 4, 1996 CLA-2 RR:TC:MM 958642 JAS CATEGORY: Classification TARIFF NO.: 8447.20.20 Port Director of Customs 150 N. Royal Street Mobile, AL 36602 RE: PRD 1901-95-100090; V-Bed Flat Knitting Machines, Power Driven, Knitting Machines With Opposed V-Shaped Needle Beds; Other Flat Knitting Machines, Subheading 8447.20.60; Knitting Machines for Producing Flat Fabric Dear Port Director: This is our decision on Protest 1901-95-100090, filed against your classification of certain flat knitting machines made in Italy. The entries under protest were liquidated on August 25, 1995, and this protest timely filed on September 11, 1995. FACTS: The knitting machines in issue are the Zamark flat knitting machine models B1+1 and F1+1. These are electronic flat knitting machines over 50.8 cm in width for producing flat fabric of even width or flat but shaped pieces of fabric to be subsequently made up by sewing. Flat knitting machines are distinguished from circular knitting machines which produce either a straight tubular fabric or, by varying the size of the stitches in the rows, a shaped tubular piece. V-bed flat knitting machines are characterized by the presence of two opposed needle beds arranged in an inverted "V" at a 90 degree angle to each other and at a 45 degree angle to the horizontal plane of the apex of the inverted "V." The models B1+1 and F1+1 were entered under the provision in heading 8447 for V-bed flat knitting machines, power driven, over 50.8 cm in width. Lacking information that the machines were, in fact, flat knitting machines of the V-bed type, Customs liquidated the entries under the provision in heading 8447 for other flat bed knitting machines.  - 2 - The provisions under consideration are as follows: 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting: 8447.20 Flat knitting machines; stitch-bonding machines: V-bed flat knitting machines: 8447.20.20 Power driven flat knitting machines over 50.8 cm in width...Free 8447.20.60 Other...2.8 percent ad valorem ISSUE: Whether the flat knitting machines in issue are of the V-bed type. LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. Product literature submitted with this protest does not use the term V-bed. However, the inverted V-shaped needle bed can be seen in a diagram on the last page of the brochure. Also, a drawing submitted by the manufacturer depicts the V-shaped needle bed. We are satisfied from the available information that these flat knitting machines are of the V-bed type. HOLDING: Under the authority of GRI 1, the Zamark models B1+1 and F1+1 V-bed flat knitting machines are provided for in heading 8447. They are classifiable in subheading 8447.20.20, HTSUS. The protest should be ALLOWED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing - 3 - the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Tariff Classification Appeals Division