CLA-2 CO:R:C:G 081430 LS 823620, 824298
Eileen T. Romito
Coordinator of Direct Import
Tariff Classification
Department 733X
BSC 19-45
Sears Tower
Chicago, Illinois 60684
RE: Tariff classification of household sewing machine with
accessory kit and spools of thread
Dear Ms. Romito:
This is in response to your letter, dated November 20,
1987, requesting reconsideration of New York Ruling Letters
823620 and 824298, dated June 19, 1987 and October 2, 1987,
respectively. These rulings addressed the tariff
classification of a household sewing machine imported and
marketed with four spools of polyester thread and a sewing
machine accessory kit, under the Tariff Schedules of the United
States and the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Since this reconsideration will address
your request with respect to classification under the HTSUSA
only, we will not summarize the findings in the New York ruling
letters with respect to classification under the TSUSA.
Samples of the accessory kit and spools of thread were
submitted.
FACTS:
The sewing machine, model no. 230.1464180, is a portable
overedge machine known as a serger which is designed for home
applications. It has a free-arm bed, and uses a 2-needle, 4-
read overedge stitch. The machine can adjust stitches quickly
with numbered tension dials, and can sew up to 1500 stitches
per minute. It can sew cuffs, sleeves, collars and other hard-
to-reach areas easily by using a special flip and sew panel.
- 2 -
The accessory kit consists of a plastic case containing
the following items: sewing machine needle set, two
screwdrivers, tweezers, thread, unwinder spool cap, brush,
oiler, anti-spill net, rolled hemming throat plate, tape guide,
edge guide, edge guide washer and edge guide screw. Each spool
of thread contains 400 meters of 100 percent polyester thread.
You state that the sewing machine is imported and marketed with
the accessory kit and the four spools of thread.
New York Ruling Letter 823620, dated June 19, 1987, found
that a classification ruling on the accessory kit and the four
spools of thread could not be issued because you did not
provide sufficient information on those items. However, based
upon the limited information provided, New York Customs issued
an information letter which found that the merchandise would be
classifiable in subheading 8452.10.0090, HTSUSA, which provides
for sewing machines of the household type valued over $20 each,
and parts thereof. After receiving your letter of July 7,
1987, which enclosed samples and a list of the accessory items,
New York issued a second ruling letter, No. 824298, dated
October 2, 1987, which found that (1) the spools of polyester
thread were classifiable in subheading 5508.10.0000, HTSUSA,
which provides for sewing thread of man-made synthetic staple
fibers, and (2) the accessory kit was classifiable in
subheading 8452.90.0010, HTSUSA, which provides for other parts
of household sewing machines.
In your request for a reconsideration of both New York
rulings, you contend that New York Ruling Letter 824298, dated
October 2, 1987, did not address the classification of the
accessory kit and the spools of thread in the context of the
original ruling request which indicated that the accessory kit
is imported, packaged, marketed, and sold with the sewing
machine as one unit. In support of your position that the
accessory kit and four spools of thread are classifiable with
the sewing machine, you state the following: (1) all these
items are put up in a set for retail sale; (2) the four spools
of thread are specifically designed for use on this sewing
machine; (3) the accessories either widen the range of uses of
the sewing machine or improve the operation of the machine; (4)
the accessories are intended solely or principally for use with
this machine; and (5) U.S. Customs has a well established
practice of classifying sewing machine accessories as an
entirety with the machine.
ISSUE:
What is the classification under the HTSUSA of a sewing
machine imported with an accessory kit and sewing thread?
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LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by
the GRI's. GRI 1 provides that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes, and, provided such headings
or notes do not otherwise require, according to [the remaining
GRI's taken in order]." Since there is no specific heading
providing for a sewing machine imported with an accessory kit
and spools of thread, we refer to GRI 3(b) which provides for
the classification of goods put up in sets for retail sale.
The rule states in pertinent part:
[G]oods put up in sets for retail sale,
which cannot be classified by reference to
3(a), shall be classified as if they
consisted of the material or component
which gives them their essential
character. . . .
The Explanatory Notes, which should be consulted for
guidance in interpreting the HTSUSA, state in Note (X) to Rule
3(b) that the term "goods put up in sets for retail sale" means
goods which:
(a) consist of at least two different
articles which are, prima facie,
classifiable in different headings;
[hereinafter criterion (a)]
(b) consist of products or articles put up
together to meet a particular need or
carry out a specific activity;
[hereinafter criterion (b)] and
(c) are put up in a manner suitable for sale
directly to users without repacking.
[hereinafter criterion (c)
Criterion (a) is met since the sewing machine and the
spools of thread are classifiable in different headings.
Criterion (b) is met because the sewing machine, the accessory
kit, and the spools of thread are put up together to carry out
the specific activity of sewing. Finally, criterion (c) is
satisfied because the accessory kit and spools of thread are
packaged, marketed, and sold with the sewing machine.
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Inasmuch as it is quite clear that the essential character
of the set is imparted by the sewing machine, we find that the
set is classified in subheading 8452.10.0090, HTSUSA, which
provides for sewing machines of the household type valued over
$20 each, dutiable at the rate of 3.7 percent ad valorem.
HOLDING:
HRL 824298 is revoked with respect to its classification
of the subject product under the HTSUSA. The sewing machine,
accessory kit, and four spools of thread are classifiable as a
set in subheading 8452.10.0090, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
schreiber library 081430LS
6cc: Area Director, New York Seaport
LSchreiber:jaj:9/27/89