The tariff classification of textile finishing machines from Taiwan

NY K89747 September 30, 2004 CLA-2-84:RR:NC:1:104 K89747 CATEGORY: Classification TARIFF NO.: 8451.50.0000; 8451.80.0000 Ms. Evelyn Edwards Texmac Inc. 3001 Stafford Drive Post Office Box 668128 Charlotte, NC 28266-8128 RE: The tariff classification of textile finishing machines from Taiwan Dear Ms. Edwards: In your letter dated September 16, 2004 you requested a tariff classification ruling. You have provided brochures on machines used in a textile finishing plant. Features of the Model CL-O hydraulic high speed raising machine include electro-magnetic braking, electro-static eliminator, hydraulic pressure differential, cloth tension adjusting device, an electronic yarn counter and a selvedge and fabric center calibrating device. The Model CL-SM hydraulic high speed shearing machine features German shearing blades, fabric drive via inverter motor, fluff vacuuming device, static eliminating device and a metal detector. You describe the raising machine as a finishing machine used to raise the nap on fabric. The fabric is passed over rapidly revolving cylinders clothed with fine wire brushes. The short and loose fibers are lifted to the surface by the teeth of the wire thus forming the nap. The shearing machine follows the raising machine to trim the nap created to the desired height. The machine may also be used on other fabrics to trim uneven threads from the face of the fabric. The applicable subheading for the Model CL-O raising machine will be 8451.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for washing, cleaning, wringing, drying, ironing, pressing, bleaching, dyeing, dressing, finishing, coating, or impregnating textile thread, fabric or made up textile articles … : other. The rate of duty will be 3.5 percent. The applicable subheading for the Model CL-SM shearing machine will be 8451.5000, HTS, which provides for machines for reeling, unreeling, folding, cutting or pinking textile fabrics. 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division