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NY I82631

June 18, 2002

CLA-2-84:RR:NC:1:104 I82631


TARIFF NO.: 8452.10.0010

Ms. Maria Da Rocha
D & D Customhouse Brokerage
701 Newark Avenue, Suite LL1
Elizabeth, New Jersey 07028

RE: The tariff classification of sewing machines with AC adaptor, foot pedal and accessory kits from China

Dear Ms. Da Rocha:

In your letter dated May 10, 2002 on behalf of Tristar Products of Parsippany, NJ you requested a tariff classification ruling.

A sample has been provided and will be returned to your office. The Sew Smart is a compact sewing machine that comes with a foot pedal and two accessory kits, all packaged together. The machine is battery operated (uses 4 AA batteries, not included) or can be used with an AC adaptor. Internet ads indicate that Sew Smart is offered with or without the AC adaptor. In this instance, you are requesting a ruling on the sewing machine with the adaptor.

The 100 piece sewing kit includes 32 spools of thread, 32 pre-threaded bobbins, a tape measure, scissors, 2 thimbles, 2 needle threaders and 30 sewing needles in a plastic tray. The other kit includes 4 plastic bobbins, 1 needle threader, 3 needles, 1 spindle and 1 blue bobbin pin in a round clear plastic container.

It is the opinion of this office that the sewing machine with AC adaptor, foot pedal and two accessory kits 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 with accessories described above are classified as a set with the essential character of the set being imparted by the sewing machine.

The applicable subheading for the Sew Smart sewing machine with accessory kits, AC adaptor and foot pedal will be 8452.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for sewing machines of the household type. The rate of duty will be free.

In a telephone conversation you have told us that the thread is 100% polyester; we assume it is dressed for sewing. Our desk examination reveals it to be filament thread.

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 646-733-3011.


Robert B. Swierupski

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