CLA-2-55:OT:RR:NC:TA:351
Anita Salazar
C.H. Powell Company
1263 N. Wood Dale Road
Wood Dale, IL 60191
RE: The tariff classification of a crocheting kit from China
Dear Ms. Salazar:
In your letter dated May 20, 2009 you requested a tariff classification ruling on behalf of your client, Becker & Mayer LLC, of Bellevue, Wash.
The submitted sample is called a “Creature Crochet.” It is a retail kit and includes brown, orange, and red 100% polyester staple fiber yarns. The yarns are wound onto cards and none weighs in excess of 125 grams. The yarns meet the tariff definition of “put up for retail sale” found in Section XI, Note 4, Harmonized Tariff Schedule of the United States (HTSUS).
The other components included in the kit are the instruction book, a crochet hook, fiberfill for stuffing the completed crocheted animal, a metal sewing needle, four round beads, black thread, two brown felt pieces, and one piece of white felt. The instruction book has step by step directions for an adult to crochet 12 different animal toys.
This kit, imported in its retail sale condition, is considered a set for tariff purposes. The essential character of the set is imparted by the polyester yarns. General Rule of Interpretation 3(b), HTSUS, noted.
The applicable subheading for the Creature Crochet will be 5511.10.0060, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staples fibers, containing 85 percent or more by weight of such fibers, other. The duty rate will be 7.5% ad valorem.
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).
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division