2007 October No.18 – CLASSIFICATION


18 What is the CLASSIFICATION for an automatic sewing machine used to stitch pages to book covers? The value of the sewing machine is $400. The sewing machine, of German origin, is imported into the U.S. by Company A in 2001, exported to Germany in 2002 for repair, and sold to Company B while in Germany. It is now being re-imported into the U.S. by Company B for use in a bookbinding factory.

A. 8440.10.0000

B. 8452.29.9000

C. 9801.00.1055

D. 9801.00.2000

E. 9813.00.0520

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The Answer is: What is the CLASSIFICATION for an automatic sewing machine used to stitch pages to book covers? The value of the sewing machine is $400. The sewing machine, of German origin, is imported into the U.S. by Company A in 2001, exported to Germany in 2002 for repair, and sold to Company B while in Germany. It is now being re-imported into the U.S. by Company B for use in a bookbinding factory.

Citation: A

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