CLA-2-63:OT:RR:NC:N3:351

Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a needlecraft set from Taiwan

Dear Ms. Ramsey:

In your letter dated Nov. 20, 2007, you requested a tariff classification ruling.

You submitted a sample of “Floral Latch Hook Pillow Kit (63710).” It contains a piece of cotton woven fabric grid, approximately 18” x 20” with a pre-printed picture; a metal hook with a plastic handle; acrylic yarns; and instructions for making a pillow; no stuffing is included.

The applicable subheading for the needlecraft set will be 6308.00.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale, other. The rate of duty will be 11.4% 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