CLA-2-94:RR:NC:SP:233 I81522

Ms. Janet L. Telles
Smith International Enterprises, Ltd.
20600 Chagrin Blvd., Suite 200
Shaker Hts., OH 44122-5334

RE: The tariff classification of a knitter’s project stand from Hong Kong.

Dear Ms. Telles:

In your letter dated May 2, 2002, you requested a tariff classification ruling.

The submitted sample, Style #KSM-11089, is a knitting stand composed of a collapsible metal stand attached to which is a 100% cotton canvas bag. The item is designed to house yarn, with PVC pockets for knitting needles, crochet hooks, and craft essentials used in knitting and crochet projects. The essential character of the knitting stand is imparted by the canvas bag. The item is designed to stand on the floor.

Your sample is being returned as requested.

The applicable subheading for the knitter’s project stand will be 9403.80.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof…other: household. The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division