HQ 958642: PRD 1901-95-100090; V-Bed Flat Knitting Machines, PowerDriven, Knitting Machines With Opposed V-Shaped Needle Beds; Other Flat Knitting Machines, Subheading 8447.20.60; Knitting Machines for ProducingFlat Fabric

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 958642
                                 
MARCH 4, 1996                    

CLA-2  RR:TC:MM   958642 JAS

CATEGORY:   Classification

TARIFF NO.:    8447.20.20

Port Director of Customs
150 N. Royal Street
Mobile, AL 36602

RE:   PRD 1901-95-100090; V-Bed Flat Knitting Machines, Power
Driven, Knitting                    Machines With Opposed V-Shaped Needle Beds; Other Flat Knitting Machines,
         Subheading 8447.20.60; Knitting Machines for Producing
Flat Fabric

Dear Port Director:

         This is our decision on Protest 1901-95-100090, filed
against your classification of certain flat knitting machines
made in Italy.  The entries under protest were liquidated on
August 25, 1995, and this protest timely filed on September 11,
1995.

FACTS:

         The knitting machines in issue are the Zamark flat
knitting machine models B1+1 and F1+1.  These are electronic flat
knitting machines over 50.8 cm in width for producing flat fabric
of even width or flat but shaped pieces of fabric to be
subsequently made up by sewing.  Flat knitting machines are
distinguished from circular knitting machines which produce
either a straight tubular fabric or, by varying the size of the
stitches in the rows, a shaped tubular piece.  V-bed flat
knitting machines are characterized by the presence of two
opposed needle beds arranged in an inverted "V" at a 90 degree
angle to each other and at a 45 degree angle to the horizontal
plane of the apex of the inverted "V."

     The models B1+1 and F1+1 were entered under the provision in
heading 8447 for V-bed flat knitting machines, power driven, over
50.8 cm in width.  Lacking information that the machines were, in
fact, flat knitting machines of the V-bed type, Customs
liquidated the entries under the provision in heading 8447 for
other flat bed knitting machines.
                              - 2 -

     The provisions under consideration are as follows:

     8447                 Knitting machines, stitch-bonding
machines and machines for                                         
 making gimped yarn, tulle, lace, embroidery, trimmings, braid or 
                                      net and machines for
tufting:

     8447.20                  Flat knitting machines; stitch-bonding machines:
                                                 V-bed flat
knitting machines:
     
     8447.20.20                               Power driven flat
knitting machines over 50.8 cm                                    
                           in width...Free

     8447.20.60                     Other...2.8 percent ad
valorem
 
ISSUE:

     Whether the flat knitting machines in issue are of the V-bed
type.

LAW AND ANALYSIS:

     Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs).  GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.

     Product literature submitted with this protest does not use
the term V-bed.  However, the inverted V-shaped needle bed can be
seen in a diagram on the last page of the brochure. Also, a
drawing submitted by the manufacturer depicts the V-shaped needle
bed. We are satisfied from the available information that these
flat knitting machines are of the V-bed type.
              
HOLDING:

     Under the authority of GRI 1, the Zamark models B1+1 and
F1+1 V-bed flat knitting machines are provided for in heading
8447.  They are classifiable in subheading 8447.20.20, HTSUS.

     The protest should be ALLOWED.  In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter.  Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing                              - 3 -

the decision.  Sixty days from the date of the decision the
Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and to the public
via the Diskette Subscription Service, the Freedom of Information
Act and other public access channels.


                              Sincerely,



                              John Durant, Director
                              Tariff Classification
                              Appeals Division