Mr. Joseph R. Hoffacker
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of Crochet Fun Kit, Item#26351, Learn to Knit Kit, Item# 26352, and Begin to Crochet Kit, Item# 26353 from China
Dear Mr. Hoffacker:
In your letter dated December 13, 2006, on behalf of your client, Big Lots Stores, Inc., you requested a tariff classification ruling.
You submitted the following samples, which are being returned upon your request:
Item# 26351, Crochet Fun Kit, is a toy craft kit that consists of six skeins of yarn, two knitting needles, one crochet hook and instructions. By following the instructions a child will be able to make a handbag or scarf. The toy is put up for retail sale.
Item# 26352, Learn to Knit Kit, is a toy craft kit that consists of two bundles of yarn, two knitting needles, one bag of stuffing materials, one sewing needle and instructions. By following the instructions a child will be able to make a stuffed teddy bear. The toy is put up for retail sale.
Item# 26353, Begin to Crochet Kit, is a toy craft kit that consists of six bundles of yarn, one bag of stuffing materials, one crochet hook and instructions. By following the instructions a child will be able to make a stuffed pillow. The toy is put up for retail sale.
The applicable subheading for the Crochet Fun Kit, Item#26351, Learn to Knit Kit, Item# 26352, and Begin to Crochet Kit, Item# 26353 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, and No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that your merchandise will be classified in 9503.00.0000 HTSUS.
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 Thomas McKenna at 646-733-3025.
Robert B. Swierupski