CLA-2 CO:R:C:G 082736 SLR
Mr. R.C. Willette
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: Knitting and Crochet Kit
Dear Mr. Willette:
This ruling is in response to your letter of December 30,
1987, on behalf of your client, IMRA R.I.T. Inc., requesting the
classification of knitting and crochet kits under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample produced in Canada was forwarded for our examination.
FACTS:
The submited sample, Article 589/000, is a knitting and
crochet kit consisting of a quilted textile, fold-over case
fitted with various craft supplies. The case is made of 100
percent cotton with an inner pile of 100 percent polyester. It
contains several pockets which house the following knitting
accessories: a stitch counting guide, a tape measure, knitting
needles, yarn bobbins, a knitting register, yarn needles, open
stitch marker rings, and rubber point protectors. A 32 inch by
1/2 inch ribbon wraps around the case and, tied in a knot or bow,
secures the above-mentioned accessories.
ISSUE:
What is the proper classification of the subject knitting
and crochet kit under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. When goods are prima facie classifiable under
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two or more headings, GRI 3 must be consulted. GRI 3(b) provides
that goods put up in sets for retail sale shall be classified as
if they consisted of the component which gives them their
essential character.
The Explanatory Notes to GRI 3(b) indicate, in pertinent
part, that "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;
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repacking.
The instant knitting and crochet kit meets criteria (a),
(b), and (c) above. At least two of the articles are
classifiable in different headings: the tape measure in
Heading 9017 and the yarn needles in Heading 3926. All of the
components help one accomplish patterned as well as original
knitting and crochet designs. Neatly packaged, this product is
put up for sale directly to consumers without any need for
repacking.
With the above elements satisfied, the essential character
of the set must be determined to allow for proper classification.
In general, "essential character" has been construed to mean the
attribute which strongly marks or serves to distinguish an
article. It may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
the constituent material in relation to the use of the goods.
After due consideration, it is Customs position that the
fold-over case imparts the essential character of the set. It
serves to organize and store all the other included components.
Since this article is not of the type sold at retail on its own,
a classification as luggage or flat goods would be improper.
Consequently, Heading 6307, HTSUSA, other made-up articles of
textiles, applies.
HOLDING:
The merchandise in issue is classifiable in subheading
6307.90.9050, HTSUSA, which provides for other made-up articles,
including dress patterns, other, other, other. The rate of duty
is 7 percent ad valorem.
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Pursuant to the United States-Canada Free Trade Agreement,
goods classified under subheading 6307.90.9050, HTSUSA, which
have originated from the territory of Canada, will be entitled to
the following rate of duty: 5.6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division