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(A) SEWING MACHINES
The sewing machines and sewing machine heads of this heading are intended for sewing together two or more pieces of textile material, leather, etc. The heading includes sewing machines which, in addition to ordinary sewing, can produce purely decorative work (e.g., embroidery effects); however, machines designed to do embroidery work only (including drawn thread machines) fall in heading 84.47. Book-sewing machines are classified in heading 84.40 and knitting-sewing machines and other stitch-bonding machines in heading 84.47.
Except when performing certain embroidery work, these machines generally operate with two threads, one inserted by the needle and one carried underneath by a shuttle. They generally have one needle and one shuttle, but may be fitted with several needles and shuttles (e.g., to produce a double or triple seam).
Electric sewing machines with a built-in electric motor, whether domestic or otherwise, remain classified in this heading.
In addition to the ordinary sewing machines used in the home or by tailors, dress-makers, etc., the heading also covers special machines which can be used only for certain other kinds of sewing, such as : (1) Sewing machines used in the manufacture or mending of boots or shoes or for other leather sewing. (2) Machines for button-hole sewing; these may include a device for cutting the button-hole. (3) Machines for sewing on buttons. (4) Machines for sewing up straw hats. (5) Machines for sewing furs. (6) Machines for sewing up sacks after filling (flour or cement sacks, etc.); these machines may be suspended and generally have no shuttles. (7) Machines for sewing up tears in sacks. (8) Over-sewing machines for the manufacture of sacks, for working the edges of blankets, carpets, etc. (9) Hem-stitching or blanket-stitching machines. (10)Machines for sewing together, edge to edge, parts of knitted garments.
In addition to sewing, certain of the machines of this heading may also perform other operations, e.g., cutting, pinking, perforating or pleating fabrics, leather, paper, etc. (B) FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES
For example, stands which can be used as tables or cabinets, and parts of such furniture (drawers, extension boards, etc.), bases and covers are classified in this heading, even if presented separately. Separate cases mainly for protection or carrying purposes, if presented separately, are classified in their respective headings. (C) SEWING MACHINE NEEDLES
The heading covers not only the needles for the types of sewing machines described above, but also, provided they are of the sewing machine type (usually with an eye near the point), those for the book-sewing machines of heading 84.40 or for the embroidery machines of heading 84.47. PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading also covers parts (e.g., stands and shuttles) for machines of this heading. Bobbins are, however, classified according to their constituent material. ㅇ ㅇㅇ
The heading excludes toy sewing machines (heading 95.03). ㅇ ㅇㅇ
Subheading Explanatory Note.
Subheading 8452.10
Subheading 8452.10 applies to the following sewing machines and sewing machine heads, all of which are capable of at least lock stitch operation : (a) foot or hand powered machines; (b)machines incorporating an electric motor of an output not exceeding 120 watts; (c) machines for powered operation, presented without a motor, the weight of the machine head not exceeding 16 kg.
This subheading also applies to the sewing machines called "overlock" or "serger" with built-in electric motor of an output not exceeding 120 watts, which operate with three, four or five thread leads, and sewing machine heads similar to those mentioned above, by virtue of their construction and performance, which operate with stitches other than lock stitches but are nevertheless designed for household use in that their operating speed generally does not exceed 1,500 stitches per minute.
This subheading also covers hand-held, battery-operated sewing machines which sew by means of chain stitch with a single thread.
The subheading does not, however, include sewing machines dedicated to a specific function such as button holing or filled bag closing.
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