CLA-2-84:RR:NC:1:104 I86802
Ms. Maria Da Rocha
D & D Customhouse Brokerage
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208
RE: The tariff classification of a sewing machine with accessory kit from China
Dear Ms. Da Rocha:
In your letter dated September 9, 2002 on behalf of Tristar Products you requested a tariff classification ruling.
The “Perfect Stitch Pro” is a compact hand-held sewing machine that comes with an accessory kit, all packaged together. The machine can be used with batteries or AC/DC adapter (batteries and adapter not included). The accessory sewing kit includes 2 pre-threaded bobbins, a large spool adapter, a needle threader and 1 needle. Submitted sample shows that the merchandise will be sold in retail stores in a printed artwork box and printed with details on the product (e.g., marked “Made in China”). We are returning your sample as you requested.
It is the opinion of this office that the sewing machine with the accessory sewing kit comprises 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 accessory kit 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 “Perfect Stitch Pro” sewing machine with accessory kit 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 with a member of my staff (and later confirmed in your supplemental fax dated October 2, 2002), 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division