The tariff classification of sewing sets from China.

NY 813603 August 29, 1995 CLA-2-82:S:N:N3:115 813603 CATEGORY: Classification TARIFF NO.: 8205.59.5560; 9606.21.6000 Mr. Michael Skidmore Tower Group International 115 Broad Street P.O. Box 192 Boston, MA 02101-3022 RE: The tariff classification of sewing sets from China. Dear Mr. Skidmore: In your letter dated August 10, 1995, you requested a tariff classification ruling, on behalf of your client, Direct-To-Retail, Inc., Natick, MA. The subject sewing sets are comprised of the following: Sample 1: a) The Buttoneer -- Button Fastener/Sewing Tool b) Plastic buttons c) Plastic fastener clips d) Folding scissors e) Instruction booklet Sample 2: The same as above except that it is minus the Buttoneer. When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In the instance of the first sample, the Buttoneer imparts the essential character of the set. The applicable subheading for the Buttoneer sewing set will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for other handtools not elsewhere specified or included; base metal parts thereof... of iron or steel: other. The duty rate will be 5.3% ad valorem. When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In this instance, there is no essential character of the set. Therefore, the items which merit equal consideration will be examined. That item which appears last in the Tariff among those being examined, will determine its classification. The applicable subheading for the second sewing set (minus the Buttoneer) will be 9606.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for buttons, of plastics... other. The duty rate will be 5.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport