The tariff classification of a sewing kit from China

N019828 November 21, 2007 CLA-2-55:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5508.10.0000 Mr. Fernando Ramos Avon Products Incorporated 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a sewing kit from China Dear Mr. Ramos: In your letter dated Nov. 8, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. You submitted item PP 1055786 Essentials Home Sewing Kit. It is a collection of polyester yarns, some on cardboard tubes, some on bobbins, along with other sewing-related supplies: two meters of narrow elastic fabric, needles, straight pins, safety pins, a tape measure, a small pair of scissors, buttons, snaps, hooks and eyes, and a needle threader. All are packaged in a plastic case measuring 11” x 6½” x 1” deep; the case has compartments for each of these items. A piece of foam covers each compartment, keeping the loose items organized. The components form a set for tariff purposes, as per the terms of General Rule of Interpretation 3, Harmonized Tariff Schedule of the United States (HTSUS), with the essential character imparted by the polyester staple fiber yarns, which have a final “Z” twist and are on supports weighing less than 1,000 grams. We assume for purposes of this ruling that the yarns have been dressed for sewing thread, meaning they meet the tariff definition of sewing thread found in Note 5 to Section XI, HTSUS. The applicable subheading for the sewing kit will be 5508.10.0000, HTSUS, which provides for sewing thread of manmade staple fibers, whether or not put up for retail sale; of synthetic staple fibers. The rate of duty will be 11.4% ad valorem. Subheading 5508.10.0000 falls within textile category 200. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at www.otexa.ita.doc.gov. 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/. 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