The tariff classification of a sewing box with yarn from China

NY M83437 June 5, 2006 CLA-2-42:RR:NC:N3:341 M83437 CATEGORY: Classification TARIFF NO.: 4202.12.8070 Yolanda S. Massey Michaels Import Department 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a sewing box with yarn from China Dear Ms. Massey: In your letter dated April 20, 2006, followed up with further information in a subsequent letter dated May 9, you requested a tariff classification ruling. You submitted a sample of Vendor Item 4441 # Sewing Box Kit. The box itself is round, 5” tall and 9” in diameter. It is constructed of paperboard covered inside and out with woven textile fabric that we assume is composed of man-made fibers. There is a carry handle on top. The inside is fitted with a rectangular-shaped compartment, 4¼” x 7½” x 3½” deep that contains a tape measure, a small scissors, needles, pins, buttons, and similar items used in sewing. The compartment is covered with a lid that is 1” deep and fits inside the compartment; it is divided into three sections. On each lengthwise side of the compartment there are three dowels inserted; on each dowel is a spool of thread, which you state are polyester sewing thread. The value of the box is $4.00; the value of the contents including the thread is $1.25. Explanatory Note X to General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), defines “goods put up in sets for retail sale.” Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. It is the opinion of this office that the sewing kit in question satisfies all of these conditions, and it will be considered a set for classification purposes. The essential character of the set must be determined in accordance with GRI 3(b). It is the opinion of this office that the textile-covered cardboard box imparts the essential character of the sewing kit. None of the included components by itself imparts the essential character to the sewing kit. The box, however, is much more substantial than any individual component. It is the box that serves to organize and store all the other included components. For these reasons, we believe that the box imparts the essential character to the set. The applicable subheading for Item 4441 # Sewing Box Kit will be 4202.12.8070, HTSUS, which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.8 percent ad valorem. Subheading 4202.12.8070, HTSUS, falls within textile category designation 670. 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/. Although classified as part of the set, the sewing thread is subject to textile category numbers as if it were classified separately. Sewing thread of man-made fibers falls within textile category designation 200. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. The visa weight for the spools of thread must include the spool itself, in addition to the thread, but not the entire sewing box. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at www.otexa.ita.doc.gov. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division