"Needlework Box"

HQ 083082 March 20, 1990 CLA-2 CO:R:C:G 083082 SLR CATEGORY: Classification TARIFF NO.: 9503.70.8000 Steven M. Schneebaum, Esq. Patton, Boggs & Blow 2550 M Street, N.W. Washington, D.C. 20037-1350 RE: "Needlework Box" Dear Mr. Schneebaum: This ruling is in response to your request regarding the proper classification of a needlework kit for children under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Hong Kong was forwarded for our examination. FACTS: The subject kit consists of various needlework articles grouped into different activities and packed in separate cellophane pouches. The grouped contents of the kit are listed as follows: (1) Plastic loom 6-1/4 inches by 8-1/2 inches; Circular embroidery plastic frame; Two spools of yarn; Five spools of embroidery thread; Set of two weaving needles, one embroidery needle, two knitting needles and one crochet hook, all of plastic; and A piece of nonwoven textile material with picture of a toy animal and flower. (2) Steel needle; Metal scissors; A piece of nonwoven textile material with picture of cartoon animal; Plastic frame 4-1/2 inches by 5-3/4 inches; Three spools of embroidery thread; Plastic thimble; and Aluminum needle threader. -2- (3) A piece of nonwoven textile material with picture of a rag doll; Steel needle; and One spool of embroidery thread. (4) Plastic bobbin with pegs; Plastic needle; Crochet hook; and Four spools of yarn. (5) Circular plastic flower loom; Plastic crochet hook; and Two spools of yarn. (6) Perforated sewing cards; Plastic needle; and Four spools of embroidery thread. All of the articles are contained in a plastic molded carrying case measuring 11 inches by 9 inches. ISSUE: What is the proper classification of the needlework kit under the HTSUSA? LAW AND ANALYSIS: Subheading 9503.70, HTSUSA, provides for other toys, put up in sets or outfits, and parts and accessories thereof. According to Explanatory Note 95.03, educational toys, such as sewing and knitting sets, fall within the purview of Heading 9503. The "Needlework Box" enters the U.S. neatly packaged, ready for distribution to consumers. Containing diverse components, the kit, nonetheless, is devoted to needlework crafts. The kit is educational; children learn to weave, knit, and embroider. HOLDING: The subject merchandise is classifiable in subheading 9503.70.8000, HTSUSA, which provides for other toys, put up in sets or outfits, and parts and accessories thereof, other, other. The rate of duty is 6.8 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division