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HQ 951651

August 31, 1992

CLA-2 CO:R:C:M 951651 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8448.39.90

Ms. Kathy Young
Brokerage Supervisor
Panalpina, Inc.
210 Interstate Blvd.
Greenville, SC 29615

RE: Reconsideration of NY 871749; Wax Rolls; Textile Machines; U.S. v. Garlock Packing Co.; 8448.39.90; 9602.00.40

Dear Ms. Young:

This is in response to your letter of April 21, 1992, requesting the reconsideration of NY 871749, dated February 27, 1992, concerning the classification of wax rolls under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of wax rolls imported from Germany. It is our understanding that the rolls are principally used with textile spinning machines and serve dual roles. They serve the purpose of conditioning yarn as it is spun or wound on a spinning machine. The rolls also contribute to reduce thread friction in the downstream processing of the yarn. The rolls are approximately four to five inches in length and are hollow in the middle. They are held in position to the spinning machine by constant spring pressure.

ISSUE:

Are the wax rolls accessories for spinning machines or are they wax articles?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.
n In NY 871749, the wax rolls were held classifiable under subheading 8448.39.10, HTSUS, which provides for: "[p]arts and accessories of machines of heading 8445 or of their auxiliary machinery: [o]ther: [p]arts of spinning, doubling or twisting machines."

It is claimed that the merchandise is classifiable under subheading 9602.00.40, HTSUS, which provides for: "molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included: [m]olded or carved articles of wax."

As stated above, there are two heading provisions which describe the merchandise. The wax rolls are accessories to the spinning machine in that they aid the machine in the completion of its work. The rolls reduce thread friction, thereby keeping the machine from becoming too hot and allowing it to run smoothly. The rolls are also molded or carved articles of wax.

However, because articles of wax "not elsewhere specified or included" within the HTSUS are classifiable under heading 9602, HTSUS, classification under heading 8448, HTSUS, will prevail because it is more specific.

In U.S. v. Garlock Packing Co., 32 CCPA 79, C.A.D. 289 (1944), it was stated that "[t]he 'not specifically provided for' clause lessens the relative specificity of a provision where the competing provisions are otherwise equally applicable or where the merchandise is provided for eo nomine in the competing provision." We do note that the "not specifically provided for" language under the Tariff Schedules of the United States (TSUS) has translated into the "not elsewhere specified or included" language under the HTSUS.

Because the wax rolls are properly described as accessories under heading 8448, HTSUS, that classification will prevail over a "basket" provision such as heading 9602, HTSUS.

However, classification of the wax rolls under subheading 8448.39.10, HTSUS, is incorrect because that provision only provides for parts of spinning machines, not accessories. Consequently, it is our position that the merchandise is classifiable under subheading 8448.39.90, HTSUS, which provides for: "[p]arts and accessories of machines of heading 8445 or of their auxiliary machinery: [o]ther: [o]ther."
nHOLDING:

The wax rolls are classifiable under subheading 8448.39.10, HTSUS, which provides for: "[p]arts and accessories of machines of heading 8445 or of their auxiliary machinery: [o]ther: [o]ther." The general, column one rate of duty is 4.7 percent ad valorem.

EFFECT ON OTHER RULINGS:

NY 871749 is modified to reflect the reasoning of this ruling, pursuant to 19 CFR 177.9(d)(1). This modification will not be applied retroactively to NY 871749 [19 CFR 177.9(d)(2)] and will not, therefore, affect past transactions under that ruling. However, for the purposes of future transactions in merchandise of this type, NY 871749 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director

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