CLA-2-85:OT:RR:NC:N1:102
Ms. Rachael Harris
WM Wright Company
6050 Dana Way
Antioch, TN 37013
RE: The tariff classification of a craft machine from China
Dear Ms. Harris:
In your letter dated July 8, 2011 you requested a tariff classification ruling.
The article in question is described as the “Bedazzler Machine”. The machine is a craft machine used to apply decorative studs and jewels to textile surfaces. You indicate that the machine has two modes of operation. Pronged studs are permanently attached to fabric by a mechanical press activated by means of a foot pedal, while jeweled studs, which are coated with a heat-activated adhesive, are applied by an electrothermic process activated by the foot pedal. You also indicate that the machine is sold for home use only.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
The subject craft machine is a machine designed for the purpose of performing two alternative functions: a mechanical function associated with machines provided for in heading 8479, HTSUS, and an electrothermic function associated with machines provided for in heading 8516, HTSUS. Both headings are provided for in section XVI of the tariff. Note 3 to section XVI provides that such dual function machines are to be classified as that machine which performs the principal function. However, we find that both functions are equally important to the ultimate purpose of the craft machine and that neither function rises to the level of a “principal” function. Thus, the craft machine cannot be classified according to the terms of the headings and relative section notes at GRI 1.
Applying the GRI in order of appearance, we find that by application of GRI 3(c) the subject craft machine falls to be classified in the heading that occurs last in numerical order among those headings which equally merit consideration. In this particular case, the heading that appears last in numerical order is heading 8516, HTSUS.
The applicable subheading for the “Bedazzler Machine” will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division