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NY E88755

October 21, 1999

CLA-2-84:RR:NC:1:104 E88755


TARIFF NO.: 8452.29.9000

Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349

RE: The tariff classification of a sewing machine with accessories (including 4 spools of thread) from China

Dear Ms. Brown:

In your letter dated September 10, 1999 on behalf of Singer Sewing Company of Murfreesboro, TN you requested a tariff classification ruling.

You have submitted a sample of the Serger Model 14J334 Sewing Machine. Features of the Serger Model 14J334 include a built-in sewing light (to illuminate the sewing area), presser foot lever, thread guides and tension controls, hand wheel (manually raises or lowers needle), stitch length dial (controls the length of stitches), foot controller (to regulate speed control), overedge cutting width dial (adjusts the overedge cutting width) and a lint tray (to collect waste material). The accessories packaged and sold with the machine include stitch finger B #J72391 (used to support the stitch along the edge of the fabric), spool caps (4) #J79070 (used to hold smaller spools of thread in place), needle pack – Singer #2022 (assortment of needles for sewing various types of fabrics), spool nets (4) #J63523 (fits over thread spools to keep consistent feeding of threads such as polyester which may become loose while unwinding), tweezers #J72828 (aids in threading the machine), spool discs (4) #J59455 (used to support larger cones of thread), spool holders (4) #J45773 (used to keep larger cones from moving while sewing) and four spools of thread. It is assumed the sewing thread meets the criteria for sewing thread [Section XI, note 5, Harmonized Tariff Schedule of the United States (HTS)].

The sewing machine is capable of a stitching speed of up to 1300 stitches per minute with a stitch length of 1 – 5 mm. In addition to the normal overlock stitch and the picot stitch, the unit can be used for a number of decorative applications such as pin-tucking. It does not have a bobbin. The unit’s dimensions are 320 mm (W) x 280 mm (D) x 280 mm (H) and weighs 8 kgs (17.6 lbs). Sample will be returned to your office.

The Singer limited warranty includes the following statement: “This sewing machine is warranted only in normal household (non-commercial) use.”. Although the Serger Model 14J334 is clearly for household use, it cannot be classified under HTS subheading 8452.10 which provides for sewing machines of the household type. The Court in Pfaff American Sales Corp., v. United States, 17 CIT 550 (1993) determined that (in addition to certain other specifications) sewing machines of the household type must be capable of at least a lock-stitch operation wherein a bobbin is used to form a sewing stitch and at least two threads interlock in the material.

It is the opinion of this office that the sewing machine and its accessories (including the four spools of thread) comprise goods put up in sets for retail sale. In their imported condition, the items under consideration are: (1) classifiable in different headings, (2) put up together to carry out the specific activity of sewing, and (3) packaged, marketed and sold together. In accordance with General Rule of Interpretation 3(b), the sewing machine and its accessories (including the four spools of thread) are classified as a set with the essential character of the set being imparted by the sewing machine.

The Serger Model 14J334 Sewing Machine and its accessories described above are classifiable as a set under subheading 8452.29.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles; parts thereof: Other sewing machines: Other: Other. The rate of duty will be Free.

Even though the thread is included as a constituent part of the set for classification purposes, it still falls within textile category 200, and products originating in China are subject to visa and quota requirements which must still be met.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


Robert B. Swierupski

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