HQ 953667: IA 17/93; Drawframe Kits; Unfinished Textile Drawing Machines; GRI 2(a); Explanatory Notes 2(a)(V) and (VII)

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 953667
                          May 12, 1993


CLA-2 CO:R:C:M 953667 DWS

CATEGORY: Classification

TARIFF NO.: 8445.13.00

District Director
U.S. Customs Service
200 East Bay Street
Charleston, SC 29401-2611

RE: IA 17/93; Drawframe Kits; Unfinished Textile Drawing Machines;
    GRI 2(a); Explanatory Notes 2(a)(V) and (VII)

Dear District Director:

     This is in response to your memorandum of February 26, 1993
(CLA-1-DD:C EYG), relating to a request for internal advice
initiated by counsel for Rieter Corporation, concerning the tariff
classification of drawframe kits under the Harmonized Tariff
Schedule of the United States (HTSUS).

FACTS:

     The merchandise consists of drawframe kits.  Each kit contains
parts which, once imported into the U.S., will be assembled into
a textile drawing machine.  The parts include the motor, scanner,
switch board, controls, monitors, meters, printed circuits,
indicators, drafting assembly, sliver guide, tension levers, gears,
belts, rollers, etc.  These parts represent 77 percent of the value
of a finished drawing machine.  Fabricated metal sheet parts, used
in the housing of the drawing machine, certain electrical
components, and common fasteners will be added to complete the
assembly of the drawing machine once the kit is imported into the
U.S.

     The subheading under consideration is as follows:

     8445.13.00: [m]achines for preparing textile fibers: [d]rawing
                 or roving machines.

     The general, column one rate of duty is 4.2 percent ad      
      valorem. 

 ISSUE:

     Whether, under GRI 2(a), the drawframe kit imparts the
essential character of a finished textile drawing machine?  If so,
whether the kit is classifiable under subheading 8445.13.00, HTSUS,
as an unfinished drawing machine?

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. 


     GRI 2(a) states that:   

     [a]ny reference in a heading to an article shall be taken to
     include a reference to that article incomplete or           
      unfinished, provided that, as entered, the incomplete or
     unfinished article has the essential character of the
     complete or finished (or falling to be classified as
     complete or finished by virtue of this rule), entered
     unassembled or disassembled.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS.  54
Fed. Reg. 35127, 35128 (August 23, 1989).  Explanatory Note 2(a)(V)
(p. 2) states that:

     [t]he second part of Rule 2(a) provides that complete or    
      finished articles presented unassembled or disassembled are
     to be classified in the same heading as the assembled article.
     When goods are so presented, it is usually for reasons such
as       requirements or convenience of packing, handling or
transport.

     Explanatory Note 2(a)(VII) (p. 2) states that:

     [f]or the purposes of this Rule, "articles presented 
     unassembled or disassembled" means articles the components
     of which are to be assembled either by means of simple fixing
     devices (screws, nuts, bolts, etc.) or by riveting or welding,
     for example, provided only simple assembly operations are   
      involved.

     Unassembled components of an article which are in excess of 
      the number required for that article when complete are to be
     classified separately.

      It is our position that the drawframe kit imparts the
essential character of a finished textile drawing machine.  All
that is added after importation are parts of the housing, certain
electrical components, and common fasteners, all used in the
assembly of the machine.  We also find that the parts in the kit
will be subject to a simple assembly operation once imported into
the U.S., and we are satisfied from the information submitted that
they are shipped unassembled for convenience in handling and
transportation.  There is no evidence of any excess unassembled
components.

     Therefore, the kit is classifiable under subheading
8445.13.00, HTSUS, as a drawing machine.

HOLDING:

     Under GRI 2(a), the drawframe kit imparts the essential
character of a finished textile drawing machine.  The kit is
classifiable under subheading 8445.13.00, HTSUS, as a drawing
machine.

     You should advise the internal advice applicant of this
decision.

                           Sincerely,



                           John Durant, Director