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NY 871565

February 24, 1992

CLA-2-84:S:N:N1:110 871565

CATEGORY: CLASSIFICATION

TARIFF NO.: 8452.21.9000

Mr. Matthew Chang
C. Itoh & Co. (America) Inc.
335 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of seaming systems, line closers, toe closers, and pair closers from Japan.

Dear Mr. Chang:

In your letter dated February 14, 1992, on behalf of your subsidiary, Texmac, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves various models of textile closing machines that are designed for seaming or sewing pantyhose. The models include the following machines: Line closers- LC-360, LC-360 WPD; Seaming Systems- GLC-320, TCR- 2X; Toe closer- TC-720A; Pair closer- TCR-2.

Although these machines do perform such minor functions such as scissoring, Gusset insertion, stacking, and positioning, the principal function of these machines is to perform the sewing portion of the manufacture of pantyhose. By joining a pair closer with a line closer or a line closer/gusset line closer, the two functions of sewing the seam in the body portion, and sewing the toes, is performed in one operation resulting in a complete pair of pantyhose. The machines are imported without their sewing heads (normally overlock sewing machines) and are added in the U.S. after importation. Noting GRI-2 (a) to the Harmonized Tariff Schedule, these unfinished pantyhose seaming machines have the essential character of a complete or finished industrial sewing machine.

The applicable subheading for the various models of pantyhose seaming and closing machines 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.

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 transaction.

Sincerely,

Jean F. Maguire
Area Director

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