CLA-2-84:RR:NC:1:104 C83389

Ms. Shannon McMahon
Emery Customs Brokers
9700 Highway 78
Ladson, SC 29456

RE: The tariff classification of friction disks from Taiwan

Dear Ms. McMahon:

In your letter dated January 12, 1998 on behalf of Hurley and Harrison of Greenville, South Carolina you requested a tariff classification ruling.

The disks are made of polyurethane. Mr. Jameson of Hurley and Harrison confirmed via telephone that these are friction disks which are used on false twist texturing machines. The disks are mounted on rotating spindles which twist the yarn. A typical false twist machine requires approximately 1,000 to 1,500 of these disks. The disks may last from six to eighteen months.

The applicable subheading for the friction discs for false twist texturing machines will be 8448.20.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of machines of heading 8444 or of their auxiliary machinery: other. The rate of duty will be 3.5 percent.

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 212-466-5670.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division