The tariff classification of a Sew Easy( Knitting Machine from China.
Issued April 11, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0080
Headings: 9503
Product description
You submitted a sample of a Sew Easy( Knitting Machine identified as item number 7525. The item consists of a purple plastic knitting machine, a handle, a tension arm, legs, 400 feet of pink and purple eyelash yarn, a plastic needle, and a twenty page illustrated instruction booklet for assembling the machine and completing sewing projects. The articles are packaged together inside an illustrated cardboard box. The knitting machine, which is clearly a limited use version of a real knitting machine, measures approximately 4 inches in height and 7 inches in diameter with an interior comprised of plastic hooks. These hooks move up and down and grab the yarn when it’s fed through the center of the machine and the handle is turned clockwise. By utilizing the accessories supplied and following the instructions provided, a child eight years of age and older will be able to shape the yarn and sew rudimentary scarves, hats, shawls, and leg warmers. Although you suggest classification as “Other toys, put up in sets or outfits…” under 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), this office believes that the knitting machine is the dominant item, while the yarn and sewing needle function as accessories for the machine. Therefore, the more appropriate classification would be 9503.90.0080, HTS. Your sample is being returned per your request.
CBP rationale
The applicable subheading for the Sew Easy( Knitting Machine will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.
Full text
NY L83504 April 11, 2005 CLA-2-95:RR:NC:SP:225 L83504 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Raeann Laratro Natural Sciences Industries 105 Price Parkway Farmingdale, NY 11561 RE: The tariff classification of a Sew Easy( Knitting Machine from China. Dear Ms. Laratro: In your letter dated March 21, 2005, you requested a tariff classification ruling. You submitted a sample of a Sew Easy( Knitting Machine identified as item number 7525. The item consists of a purple plastic knitting machine, a handle, a tension arm, legs, 400 feet of pink and purple eyelash yarn, a plastic needle, and a twenty page illustrated instruction booklet for assembling the machine and completing sewing projects. The articles are packaged together inside an illustrated cardboard box. The knitting machine, which is clearly a limited use version of a real knitting machine, measures approximately 4 inches in height and 7 inches in diameter with an interior comprised of plastic hooks. These hooks move up and down and grab the yarn when it’s fed through the center of the machine and the handle is turned clockwise. By utilizing the accessories supplied and following the instructions provided, a child eight years of age and older will be able to shape the yarn and sew rudimentary scarves, hats, shawls, and leg warmers. Although you suggest classification as “Other toys, put up in sets or outfits…” under 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), this office believes that the knitting machine is the dominant item, while the yarn and sewing needle function as accessories for the machine. Therefore, the more appropriate classification would be 9503.90.0080, HTS. Your sample is being returned per your request. The applicable subheading for the Sew Easy( Knitting Machine will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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