CLA-2-84:OT:RR:NC:N1:104
Dilaila Tejada
NNR Global Logistics USA Inc.
10400 NW 21 Street Suite 115
Doral, FL 33172
RE: The tariff classification of industrial sewing machines from China.
Dear Ms. Tejada:
In your letter dated May 16, 2019, you requested a tariff classification ruling on behalf of Pegasus of America.
The Pegasus model numbers EX 5100, EXT 5100, M922/DDM, M932/DDM, and M952/DDM are overedger industrial sewing machines used in garment factories for the manufacturing of clothing. Each sewing machine has a built in direct drive control motor, control box, and a control pedal. An electric motor operates the sewing machines and they are stepper motor driven, meaning the operator uses the foot pedal to pump the motor and the control box controls the speed, cutting, and foot lifting. The models come equipped with labor saving devices, taking away functions that were traditionally made by hand; however, the operator controls the machine.
According to the submitted documents, the various Pegasus models incorporate the following features in addition to the description above:
EX 5100 – Cylinder bed overedger
EXT 5100 – variable top feed type, cylinder bed overedger
M922/DDM – double chainstitch
M932/DDM – safety stitch machine
M952/DDM – overedger
The applicable subheading for the Pegasus model numbers EX 5100, EXT 5100, M922/DDM, M932/DDM, and M952/DDM will be 8452.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other.” The general rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8452.29.9000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8452.29.9000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division