CLA-2-84:RR:NC:1:104 G88460

Mr. Karl F. Krueger
Danzas AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034

RE: The tariff classification of a sewing machine light from Taiwan

Dear Mr. Krueger:

In your letter dated March 15, 2001 on behalf of Bernina of America, Inc. you requested a tariff classification ruling.

The CFL (Coldcathode Fluorescent Light) sewing machine light is used to illuminate the entire stitching area so as to reveal the details of the work. As evidenced by the sample provided, this sewing machine part consists of the following components: a u-shaped metal housing, a very thin white fluorescent light bulb running the length of the U-shaped housing, wiring connected to a printed circuit board and mounting hardware. Your submitted sample of the sewing machine light is being returned to your office as per your request.

The applicable subheading for the CFL (Coldcathode Fluorescent Light) sewing machine light will be 8452.90.0010, 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 parts of sewing machines… Of household machines. 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 212-637-7038.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division