The tariff classification and country of origin marking of a sewing set from Taiwan

NY 895893 April 19. 1994 CLA-2-82:S:N:N3:119 895893 CATEGORY: Classification; Marking TARIFF NO.: 8213.00.9000 Mr. Miguel Ruiz Sig M. Glukstad, Inc. P.O. Box 523730 Miami, FL 33152-3730 RE: The tariff classification and country of origin marking of a sewing set from Taiwan Dear Mr. Ruiz: In your letter dated March 12, 1994, you requested a tariff classification and country of origin marking ruling on behalf of Dyno Merchandise Corp., Pompano Beach, FL. The sample you submitted is a sewing set consisting of various sewing articles blister packed on a card. The articles contained in the set and the value breakdown you furnished are as follows: 8 1/2" scissors ---------------- $0.52 seam ripper -------------------- 0.072 tracing wheel ------------------ 0.072 tape measure ------------------- 0.12 sewing gauge ------------------- 0.08 hand needles in case ----------- 0.16 metal thimble ------------------ 0.022 needle threader ---------------- 0.014 pin cushion -------------------- 0.13 glass head pins in case -------- 0.212 packing & misc. charges -------- 0.418 Based on paragraph 3(b) of the General Rules of Interpretation, Harmonized Tariff Schedule of the United States, the article is considered to be a set whose essential character is imparted by the scissors. The complete set will therefore be classified under the scissor provision. The applicable subheading for the sewing set 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 10 cents each plus 10 percent ad valorem. The specific rate of duty, 10 cents each, applies to each item in the set. The case of pins and the case of needles are counted as one item each. Regarding the marking of the merchandise, the regulations require that every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article. Since the articles are packed in a type of container that would reach the ultimate purchaser unopened, the marking of the country of origin "Taiwan" on the front of the package would satisfy the basic regulation. In addition, in order to comply with section 134.46 of the Customs Regulations, "Made in Taiwan" must appear in the immediate vicinity of the company's U.S. address on the back of the package as the submitted sample is marked. 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