Mr. Patrick Pascarella
Viking Sea Freight Inc.
One World Trade Center, Suite 2409
New York, N.Y. 10048
RE: The tariff classification of a Model DDL-5550-6 Industrial
Sewing Machine from Japan.
Dear Mr. Pascarella:
In your letter dated January 11, 1990, on behalf of Juki
America, Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a 1-needle,
Lockstitch servo motor sewing machine that incorporates an
automatic thread trimmer, and is designed for use as an
industrial sewing machine. The machine consists of a sewing
head, a 1/2 HP DC current servo motor and control box, a 13mm
presser foot lift, work table and stand, and yarn holding
devices. The motor and control box may at times be separately
The machine has an arm configuration that allows for easier
cloth handling while sewing, and the unit also has the ability to
perform automatic reverse feed stitching. The machine can stitch
at a maximum speed of 5,000 stitches per minute, and can handle
light, medium, and heavy weight materials.
The applicable subheading for the complete industrial sewing
machine will be 8452.21.9000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other automatic sewing
machines. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the servo motor and attached
control box when separately imported, will be 8501.31.40000, HTS,
which provides for other DC motors of an output exceeding 74.6
watts but not exceeding 735 watts. The rate of duty will be 5
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport