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NY R00179

March 24, 2004
CLA-2-84:RR:NC:1:104 R00179


TARIFF NO.: 8451.80.0000

Mr. Eugene Cheng
The Apparel Group, Ltd.
5080 Spectrum Drive, Suite 800 East
Addison, Texas 75001

RE: The tariff classification of a shirt folding machine from China

Dear Mr. Cheng:

In your letter dated March 15, 2004 you requested a tariff classification ruling.

You state that the shirt folding machine/table is for folding shirts to a specific size after ironing and before packaging. You have provided pictures of the machine.

In response to a request for additional information, you have indicated that the machine has no motor. There is a foot pedal under the machine to control the tightness of a round collar-shaped metal clamp in the middle of the machine. The purpose of this clamp is to tighten and fix the position of the collar. The operator will first place the collar of an upside down shirt into the clamp and then pull down a metal plate in the front of the machine. The width and length of this plate is adjustable according to the desired folded size of the shirt. The operator folds the shirt according to the size of the metal plate and then lifts up the plate to remove the folded shirt.

You correctly indicate that HTS subheading 8451.50.00 cannot apply to this machine since that subheading is limited to machines for working textile fabrics, not for garments. You suggest that classification should be under HTS subheading 8422.40.9180 which describes other packing or wrapping machinery (including heat-shrink wrapping machinery): other: other. You cite HQ ruling 963651 of October 11, 2000 in support of your position.

HQ ruling 963651 addressed the classification of a boarding machine, folding machine and bagging machine imported in the same shipment. After determining that the boarding machine is separately classified, it was ruled that the folding machine and packaging machine constituted a functional unit in accordance with Section XVI, Note 4, HTSUS. Your folding machine however is not imported with a packaging machine hence it must be considered on its own. Since your machine does not wrap or package a shirt, classification under heading 8422 is precluded.

Machines for folding textile fabrics are described in section (F) on page 1531 of the Explanatory Notes to the HTS for heading 8451. The Notes continue after (F) to list thirteen other items, machines and apparatus, that are also classified in heading 8451. Item (2) describes machinery and apparatus (tables, etc.) for folding linen already ironed (for example, handkerchiefs, sheets, tablecloths). This would indicate that machines for folding made up textile articles are also to be included in heading 8451.

The applicable subheading for the shirt folding machine will be 8451.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery (other than the machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing, (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles : other machinery. The rate of duty will be 3.5 percent.

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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