HQ 081430: Tariff classification of household sewing machine with accessory kit and spools of thread

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 081430

                                  September 29, 1989


            CLA-2 CO:R:C:G  081430 LS  823620, 824298

            CATEGORY:  Classification

            TARIFF NO.:  8452.10.0090

            Eileen T. Romito
            Coordinator of Direct Import
            Tariff Classification
            Department 733X
            BSC 19-45
            Sears Tower
            Chicago, Illinois  60684

            RE:  Tariff classification of household sewing machine with
                 accessory kit and spools of thread

            Dear Ms. Romito:

                 This is in response to your letter, dated November 20,
            1987, requesting reconsideration of New York Ruling Letters
            823620 and 824298, dated June 19, 1987 and October 2, 1987,
            respectively.  These rulings addressed the tariff
            classification of a household sewing machine imported and
            marketed with four spools of polyester thread and a sewing
            machine accessory kit, under the Tariff Schedules of the United
            States and the Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA).  Since this reconsideration will address
            your request with respect to classification under the HTSUSA
            only, we will not summarize the findings in the New York ruling
            letters with respect to classification under the TSUSA.
            Samples of the accessory kit and spools of thread were
            submitted.

            FACTS:

                 The sewing machine, model no. 230.1464180, is a portable
            overedge machine known as a serger which is designed for home
            applications.  It has a free-arm bed, and uses a 2-needle, 4-
            read overedge stitch.  The machine can adjust stitches quickly
            with numbered tension dials, and can sew up to 1500 stitches
            per minute.  It can sew cuffs, sleeves, collars and other hard-
            to-reach areas easily by using a special flip and sew panel.
















                                         - 2 -

                 The accessory kit consists of a plastic case containing
            the following items:  sewing machine needle set, two
            screwdrivers, tweezers, thread, unwinder spool cap, brush,
            oiler, anti-spill net, rolled hemming throat plate, tape guide,
            edge guide, edge guide washer and edge guide screw.  Each spool
            of thread contains 400 meters of 100 percent polyester thread.
            You state that the sewing machine is imported and marketed with
            the accessory kit and the four spools of thread.

                 New York Ruling Letter 823620, dated June 19, 1987, found
            that a classification ruling on the accessory kit and the four
            spools of thread could not be issued because you did not
            provide sufficient information on those items.  However, based
            upon the limited information provided, New York Customs issued
            an information letter which found that the merchandise would be
            classifiable in subheading 8452.10.0090, HTSUSA, which provides
            for sewing machines of the household type valued over $20 each,
            and parts thereof.  After receiving your letter of July 7,
            1987, which enclosed samples and a list of the accessory items,
            New York issued a second ruling letter, No. 824298, dated
            October 2, 1987, which found that (1) the spools of polyester
            thread were classifiable in subheading 5508.10.0000, HTSUSA,
            which provides for sewing thread of man-made synthetic staple
            fibers, and (2) the accessory kit was classifiable in
            subheading 8452.90.0010, HTSUSA, which provides for other parts
            of household sewing machines.

                 In your request for a reconsideration of both New York
            rulings, you contend that New York Ruling Letter 824298, dated
            October 2, 1987, did not address the classification of the
            accessory kit and the spools of thread in the context of the
            original ruling request which indicated that the accessory kit
            is imported, packaged, marketed, and sold with the sewing
            machine as one unit.  In support of your position that the
            accessory kit and four spools of thread are classifiable with
            the sewing machine, you state the following:  (1) all these
            items are put up in a set for retail sale; (2) the four spools
            of thread are specifically designed for use on this sewing
            machine; (3) the accessories either widen the range of uses of
            the sewing machine or improve the operation of the machine; (4)
            the accessories are intended solely or principally for use with
            this machine; and (5) U.S. Customs has a well established
            practice of classifying sewing machine accessories as an
            entirety with the machine.

            ISSUE:

                 What is the classification under the HTSUSA of a sewing
            machine imported with an accessory kit and sewing thread?













                                         - 3 -

            LAW AND ANALYSIS:

                 Classification of products under the HTSUSA is governed by
            the GRI's.  GRI 1 provides that "classification shall be
            determined according to the terms of the headings and any
            relative section or chapter notes, and, provided such headings
            or notes do not otherwise require, according to [the remaining
            GRI's taken in order]."  Since there is no specific heading
            providing for a sewing machine imported with an accessory kit
            and spools of thread, we refer to GRI 3(b) which provides for
            the classification of goods put up in sets for retail sale.
            The rule states in pertinent part:

                      [G]oods put up in sets for retail sale,
                      which cannot be classified by reference to
                      3(a), shall be classified as if they
                      consisted of the material or component
                      which gives them their essential
                      character. . . .

                 The Explanatory Notes, which should be consulted for
            guidance in interpreting the HTSUSA, state in Note (X) to Rule
            3(b) that the term "goods put up in sets for retail sale" means
            goods which:

                      (a) consist of at least two different
                            articles which are, prima facie,
                            classifiable in different headings;
                            [hereinafter criterion (a)]

                      (b) consist of products or articles put up
                            together to meet a particular need or
                            carry out a specific activity;
                            [hereinafter criterion (b)] and

                      (c) are put up in a manner suitable for sale
                            directly to users without repacking.
                            [hereinafter criterion (c)

                 Criterion (a) is met since the sewing machine and the
            spools of thread are classifiable in different headings.
            Criterion (b) is met because the sewing machine, the accessory
            kit, and the spools of thread are put up together to carry out
            the specific activity of sewing.  Finally, criterion (c) is
            satisfied because the accessory kit and spools of thread are
            packaged, marketed, and sold with the sewing machine.
















                                         - 4 -

                 Inasmuch as it is quite clear that the essential character
            of the set is imparted by the sewing machine, we find that the
            set is classified in subheading 8452.10.0090, HTSUSA, which
            provides for sewing machines of the household type valued over
            $20 each, dutiable at the rate of 3.7 percent ad valorem.

            HOLDING:

                 HRL 824298 is revoked with respect to its classification
            of the subject product under the HTSUSA.  The sewing machine,
            accessory kit, and four spools of thread are classifiable as a
            set in subheading 8452.10.0090, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division




































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