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HQ 950628




February 19, 1992

CLA-2 CO:R:C:M 950628 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8451.80.00

District Director
U.S. Customs Service
127 North Water Street
Ogdensburg, New York 13669

RE: Protest No. 0712-91-000968; M.86 Hot Air Shirt Finisher; EN 84.51; 8451.30.00; ironing machines and presses; 8451.50.00

Dear Sir:

This is in response to the Application for Further Review of Protest No. 0712-91-000968, dated August 2, 1991, which pertains to the tariff classification of a shirt finisher under heading 8451, Harmonized Tariff Schedule of the United States ("HTSUS").

FACTS:

The article under consideration is Malavasi M.86 Hot Air Shirt Finisher ("shirt finisher") which is used by dry cleaners and coin laundry operators for finishing shirts and ladies blouses. The shirt finisher is a machine approximately 63 inches long by 55 inches wide and stands 65 inches in height. The shirt finisher incorporates a human dummy figure with extended arms. When finishing laundered shirts, steam is used to heat a coil which air is passed over and heated. The hot air is then blown into a bag, made of a material designed to retain the heated air, and the shirt is dried by the heat of the bag. The shirt finisher also has timers which can be set to provide live steam or steam and air. This article can also process garments such as dry cleaned shirts, windbreakers and jean jackets.

Upon importation into the U.S., you liquidated the entry under subheading 8451.80.00, HTSUS, which provides for "Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof...Other machinery."

The protestant, S.B. Resources, Inc., contends that the shirt finisher is classifiable under subheading 8451.30.00, HTSUS, as machines for ironing and pressing textile articles or under subheading 8451.50.00, HTSUS, as machines for reeling, unreeling, folding, cutting or pinking textile articles.

ISSUE:

Is the shirt finisher properly classified as a machine for ironing and pressing textile articles under subheading 8451.30.00, HTSUS, or as machines for reeling, unreeling, folding, cutting or pinking textile fabrics under subheading 8451.50.00, HTSUS, or as other machinery under subheading 8451.80.00, HTSUS?

LAW AND ANALYSIS:

The shirt finisher is classified under subheading 8451, HTSUS, which provides for "Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof...."

The protestant contends that the shirt finisher is classifiable under subheading 8451.30.00, HTSUS, as machines for ironing and pressing textile articles. Explanatory Note (EN) 84.51 of the Harmonized Commodity Description and Coding System (HCDCS) states that machinery for washing, wringing, ironing or pressing whether or not fitted with heating devices includes:

Ironing machines and steam presses for pressing garments (including fusing presses) but excluding smoothing or ironing machines of the calender type, whether or not for domestic use, of heading 84.20.

HCDCS, Vol. 3, p. 1257. The Explanatory Notes, although not dispositive, are to be looked to for interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 24, 1989). The machines in this subheading are designed to unwrinkle a garment by applying an iron or press to the garments. The shirt finisher under consideration does not satisfy the terms of this subheading. The shirt finisher is designed to dry and unwrinkle shirts with heated and steamed air rather than applying an iron or press to the garment. Accordingly, the shirt finisher is not classifiable within this tariff provision.

Additionally, the protestant contends that the shirt finisher is classifiable under subheading 8451.50.00. HTSUS, as machines for reeling, unreeling folding, cutting or pinking textile fabrics. EN 84.51 states this group of machines includes:

(1) Cloth folding or reeling machines, which fold the cloth lengthwise or across the width, or roll it on to a support; also inspection machines incorporating folding or reeling devices, for inspecting fabrics for defects. Any of these machines may be combined with measuring apparatus.

(2) Cloth cutting or pinking machines, including machines for cutting out patterns or parts of garments, etc.

HCDCS, Vol. 3, p. 1258-1259. The machines in this subheading are designed to fold cloth, inspect cloth for defects and cut patterns or shapes out of cloth. The shirt finisher does not satisfy the terms of this subheading as it is a device used to dry and unwrinkle garments. Accordingly, the shirt finisher is not properly classifiable within this subheading.

EN 84.51 includes a list of twelve other machines which are classified in heading 8451, HTSUS, although they are not specifically described in a previous subheading within heading 8451, HTSUS. EN 84.51 lists:

(1) Steaming apparatus (steam dummies, bust for steam ironing) for outer garments.

HCDCS, Vol. 3, p. 1259. The shirt finisher is a "shirt steamer" which accomplishes its task by means of heat and steam passed through the bust of a human dummy. The shirt finisher clearly meets the description of "steaming apparatus" found in EN 84.51 as it incorporates a steam dummy for finishing shirts or other textile outer garments, such as jackets. Therefore, the shirt finisher is properly classified under subheading 8451.80.00, HTSUS, as other machinery.

HOLDING:

The Malavasi M.86 Hot Air Shirt Finisher is properly classified under subheading 8451.80.00, HTSUS, which provides for "Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof...Other machinery."

This protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division?

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