CLA-2-52:OT:RR:NC:N3:352
Mr. Tom Brodahl
DRG
306 East Parr Road
Berne, IN 46711
RE: The tariff classification of a Creative Quilter’s Craft Kit: rectangles of 100% cotton plain woven batik fabric from Indonesia
Dear Mr. Brodahl:
In your letter dated March 7, 2011 you requested a tariff classification ruling.
The submitted sample, identified as Creative Quilter’s Craft Kit, consists of six color-coordinated “fat quarters” (quilter’s terminology for pieces of fabric measuring 18” by 22”) of 100% cotton plain woven batik fabric, together with an instruction leaflet detailing how to utilize the fabrics to complete a project, tied up with a ribbon and packaged for retail in a plastic bag. According to the information provided in your letter and subsequent correspondence, the fabric contains 54 single yarns per centimeter in the warp and 28 single yarns per centimeter in the filling, and weighs 130 g/m2. These fabric pieces will be imported already cut-to-size and packaged with the instruction leaflet, and will sold for quilting and other fabric projects.
In accordance with the Explanatory Note (X) to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), the term "goods put up for retail sale" means goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings....
consist of products or articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).
In the case before us for consideration all three criteria for considering a group of articles to be goods put up in sets for retail sale have been met. The craft kit is put up in retail packing, each item in the set contributes to the activity of quilting and the articles are classifiable in at least two different headings. Therefore the craft kit is considered a set for the purposes of GRI 3(b). General Rule of Interpretation 3 states in part that: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer...to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) ...goods put up in sets for retail sale, which cannot be classified with reference to 3(a), shall be classified as if they consisted wholly of the material or component which gives them their essential character, insofar as this criterion is applicable.
The essential character of the set is imparted by the cotton fabric.
The applicable subheading for the Creative Quilter’s Craft Kit containing certain batik fabric from Indonesia will be 5208.52.4020, HTSUS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2: printed: plain weave weighing more than 100 g/m2: other: of numbers 43 to 68, poplin or broadcloth. The rate of duty will be 11.4% ad valorem.
We understand that various craft kits containing different types of fabric will be imported from other countries. However, as fabric specifications were provided for only one fabric, and since classification may vary depending on the yarn count, type of printing and other factors, in this letter we are able to provide a classification for only one type of craft kit.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division