CLA-2-44:RR:NC:N1:113 F82917
Ms. Laura Yeager
IKEA
496 West Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of clothespins and a clothesline from China
Dear Ms. Yeager:
In your letter dated February 8, 2000, you requested a tariff classification ruling.
The three samples you submitted are of clothespins and a clothesline designed for children to use to hang cards, pictures, or clothing. Each shrink-wrapped package contains 12, 2-inch long, wooden, spring-type clothespins and 1 cotton clothesline measuring approximately 6.5 feet long. One style of clothespin is decorated with a wooden ladybug, another, a flower, and the last, a soccer ball. The value of the clothespins is 21 cents per piece. In our opinion, for tariff classifications purposes, the clothespins and clothesline constitute a set, with the essential character imparted by the clothespins.
The applicable subheading for the clothespins and clothesline set will be 4421.90.8033, Harmonized Tariff Schedule of the United States (HTS), which provides for clothespins, spring-type, valued over $1.70 per gross. The rate of duty will be 6.5 cents per gross (pieces), including the clothesline.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division