Copans Business Park
1571 W. Copans Road, Suite 105
Pompano Beach, FL 33064-1513
RE: The tariff classification of sewing machine maintenance kit from China.
Dear Ms. Jackson:
In your letter dated August 14, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample is described as the Singer sewing machine maintenance kit. It consists of a full size vinyl cover, needle threader with magnifier, lint brush with needle inserter, 3 screwdrivers (2/flat & 1/phillips), sewing machine oil with handy spout, and long-life (Bayonet mount 120V 15W) light bulb. Marketing literature within the see-thru retail package states that the item is perfect for any sewing machine manufacturer and model.
Under the Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3(b), mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The Explanatory Notes (ENs) to the HTSUS, represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs provide for a three-part test (factors) to determine whether or not goods are put up in sets for retails sale. These factors are:
(A) consist of at least two different articles which are prima facie, classifiable in different headings.
(B) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(C) are put up in a manner suitable for sale directly to users without repackaging (e.g., in boxes or cases or on boards).
While the “maintenance kit” meets factors (A) and (C), there are more than two items classified in different headings of the HTSUS and the kit is packaged for retail sale, we find that the items within the kit, taken together, lack a defined purpose or meet a particular need. The needle threader with magnifier does not facilitate or widen the range of maintenance of the sewing machine, nor does this item repair the sewing machine; the screwdrivers are generic to many applications. In view of the foregoing, the individual items in the kit are classified separately.
The applicable subheading for the sewing machine oil with handy spout, will be 2710.19.3080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils: Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils: Other; Lubricating oils and greases, with or without additives; Oils; Other.” The rate of duty will be 84¢/bbl.
The applicable subheading for the screwdrivers, will be 8205.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Screwdrivers, and parts thereof.”
The rate of duty will be 6.2% ad valorem.
The applicable subheading for the full size vinyl cover, will be 8452.40.0000 , 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: Furniture, bases and covers for sewing machines, and parts thereof.” The rate of duty will be 2.5% ad valorem.
The applicable subheading for the long-life light bulb, will be 8539.22.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; parts thereof: Other filament lamps, excluding ultraviolet or infrared lamps: Other, of a power not exceeding 200 W and for a voltage exceeding 100 V; Other; Of a power not exceeding 150 W; Other, including standard household; Of a power 15 W or more but not exceeding 150W.” The rate of duty will be 2.6% ad valorem.
The applicable subheading for the needle threader with magnifier, will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus.” The rate of duty will be 6.6% ad valorem.
The applicable subheading for the lint brush with needle inserter, will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Other; Other; Other.” The rate of duty will be 2.8% 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 Neil H. Levy at (646) 733-3036.
Robert B. Swierupski
National Commodity Specialist Division