CLA-2-82:RR:NC:1:115 C88780
TARIFF NO.8213.00.9000
Mr. Miguel Ruiz
Miami International Forwarders
1801 NW 82 Avenue
Miami, Florida 33126-1013
RE: The tariff classification of a sewing kit from China.
Dear Mr.Ruiz:
In your letter dated June 3,1998, you requested a tariff classification
ruling on behalf of your client Dyno Merchandise Corp.
The sample you submitted is a sewing kit consisting of various sewing
articles blister packed on a card. The sewing kit consists of the following:
Scissors, tape measure, sewing/kit gauge, tracing wheel, pins, pin cushion,
needles in compact, needle threader, thimble and seam ripper.
In your inquiry you cite NY ruling 895893 as a similar set with exceptions.
The scissors in this submitted sample have a cost of 23 cents each. You also
would like a separate classification for each item in the set as it does not
meet the criteria for a set. It is your opinion that the tape measure should be
the basis of classification based on GRI 3(c).
It is the opinion of this office that the "sewing kit" is indeed a set
similar to the one ruled in NY 895893 and that the additional pair of scissors
is not going to change the essential character of the sewing kit. The sewing kit
will be bought and sold as a "beginner's sewing kit".
Based on paragraph 3(b) of the General Rule of Interpretation, Harmonized
Tariff Schedule of the United States, the article is considered to be set whose
essential character is imparted by the scissors. The complete set will therefore
be classified by the scissor provision.
The applicable subheading for the sewing kit will be 8213.00.9000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
scissors tailors' shears and similar shears valued over $1.75 per dozen. The
rate of duty will be 7.2 cents each and 7.2% ad valorem. The specific rate of
duty, 7.2 cents each, applies to each item in the set. The case of pins and the
case of needles are counted as one item each.
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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division