CLA-2 CO:R:C:M 950356 KCC

Ms. Kathy Young
Panalpina, Inc.
P.O. Box 502
Greer, South Carolina 29652

RE: Edge Spreading Systems; GRI 1; EN 84.48; weaving and knitting machines; auxiliary machine; Note 2, Section XVI; stentering machine; part

Dear Ms. Young:

This is in response to your letter dated September 20, 1991, concerning the tariff classification of edge spreading systems under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise under consideration is edge spreading systems Model LPA 01 and LPA 03. These systems are designed for use with stentering machines and textile weaving and knitting machines. The edge spreader systems are used in conjunction with an edge sensor for undistorted, creaseless infeed of woven and knitted fabrics on stentering and weaving/knitting machines. These devices also treat the fabric very gently, and the pneumatic spreading of the edges ensures smooth running at the edge. The edge spreading systems weigh approximately 34 kg and incorporate a blower, motor, and normally a pair of edge spreaders. The Model LPA 01 appears to be principally used in combination with web guides of the Model KF 10 series which are used with weaving and knitting machines and Model LPA 03 appears to be designed primarily for stentering machines.

ISSUE:

Are the edge spreading systems properly classified as parts, accessories or auxiliary machines under chapter 84, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

The edge spreading systems are basically items which are used with stentering and knitting/weaving machines under chapter 84, HTSUS. Model LPA 01 is designed to be used with web guides such as Model KF 10, which are principally used in conjunction with knitting and weaving machines. Knitting machines are classified under heading 8447, HTSUS, and weaving machines are classified under heading 8446, HTSUS. Heading 8448, HTSUS, provides for auxiliary machinery of headings 8447 and 8446, HTSUS. Explanatory Note (EN) 84.48 of the Harmonized Commodity Description and Coding System (HCDCS) states that heading 8448, HTSUS covers:

All auxiliary machines and apparatus which exercise, either separately or concurrently, a function complementary to those of the machines of heading 84.44, 84.45, 84.46 or 84.47 (in particular spinning, weaving, knitting or embroidery machines). These auxiliary machines may either extend the possibilities of the main machines (as in the case of dobbies and Jacquards), or may perform mechanically a particular job necessary for the proper working of the main machine (as is the case with warp stop motions, weft stop motions, warp knotting machines)....

HCDCS, Vol. 3, p. 1250. The Explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Specifically, Model LPA 01 is properly classified under subheading 8448.19.00, HTSUS, as "Auxiliary machinery for use with Machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions ans shuttle changing mechanisms)...Other," which is dutiable at the Column 1 rate of 4.7 percent ad valorem. Auxiliary machines classified under this tariff provision may be eligible for the temporary elimination of duty pursuant to subheadings 9902.84.48, 9902.84.49, and 9902.84.50, HTSUS. However, since information as to the types of knitting and weaving machines the LPA 01 is used with was not furnished, we are unable to comment on the applicability of the Chapter 99, HTSUS, provisions.

Model LPA 03 is designed to be used with stentering machines, which are classified under heading 8451, HTSUS. Heading 8451, HTSUS, is found within Section XVI, making the Section XVI Notes applicable to the classification of this merchandise. Note 2, Section XVI states that "parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapter 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind...."

LPA 03 is principally used with stentering machines. Based on Note 2(b), Section XVI, HTSUS, Model LPA 03 is a part of a stentering machine and is properly classified with that machine. Therefore, it is properly classified under subheading 8451.90.00, HTSUS, as "Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing...machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof...Parts...," which is dutiable at the Column 1 rate of 5.1 percent ad valorem.

HOLDING:

Model LPA 01 is properly classified under subheading 8448.19.00, HTSUS, as "...Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447...Other," which is dutiable at the Column 1 rate of 4.7 percent ad valorem.

Model LPA 03 is properly classified under subheading 8451.90.00, HTSUS, as "...Parts...," which is dutiable at the Column 1 rate of 5.1 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division