CLA-2-55:OT:RR:NC:N3:351
Kelly Morrison
Metropolis Customs Brokers, Inc.
156-15 146th Street Suite 110
Jamaica, NY 11434
RE: The tariff classification of a crocheting kit from Turkey
Dear Ms. Morrison:
In your letter dated March 12, 2008, you requested a tariff classification ruling on behalf of your client, Orchard Yarn, of Carlstadt, New Jersey. The sample which you submitted was examined and disposed of.
You submitted a sample of a crocheting kit. It includes a 3-oz. skein of yarn (100% acrylic staple fiber, decitex approximately 6200), a crochet tool, and step-by-step instructions. By virtue of the weight and decitex, the yarn meets the tariff definition of "put up for retail sale" found in Note 4, Section XI, Harmonized Tariff Schedule of the United States (HTSUS). You indicate that the item includes everything needed to make the project.
It is the opinion of this office that the kit is a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods that:
(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.
In the set, the yarn imparts the essential character and thus determines the classification. The applicable subheading for the crocheting kit will be 5511.10.0030, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staple fibers, containing 85 percent or more by weight of such fibers, acrylic or modacrylic. The rate of duty 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