CLA-2-55:OT:RR:NC:N3:351
Francine Ramsey
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of sewing kit from China
Dear Ms. Ramsey:
In your letter dated July 7, 2008, you requested a tariff classification ruling.
The submitted sample is a set of 100 spools of thread with 48 self-threading needles, a small scissors, four buttons, two safety pins, and a snap assembly. They are retail-packaged together as Item Number 14748.
The thread is a multiple yarn made of polyester. It has a final "Z" twist and is on supports weighing less than 1,000 grams. (Each spool weighs approximately one gram.) In an email message dated July 23, you stated that the thread is coated with silicon oil in order to make the thread surface smoother and easier to pull through fabric. For purposes of this ruling, the yarns are considered to be dressed for sewing thread, meaning they meet the tariff definition of sewing thread found in Note 5 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS),
The components form a set for tariff purposes, according to the terms of General Rule of Interpretation 3, HTSUS, with the essential character imparted by the polyester staple fiber sewing thread. The applicable subheading for the sewing kit will be 5508.10.0000, HTSUS, which provides for sewing thread of manmade staple fibers, whether or not put up for retail sale; of synthetic staple fibers. The rate of duty will be 11.4% ad valorem. Subheading 5508.10.0000 falls within textile category 200. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at www.otexa.ita.doc.gov.
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