The tariff classification of a craft quilling tool kit from Taiwan.
Issued March 13, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8206.00.0000, 8213.00.9000
Product description
The sample is being returned as you requested. The submitted sample is described as a craft quilling tool kit. Included in the kit are a piercing tool and quilling tool with metal working edges, a stainless steel scissors valued over $1.75 per dozen and a metal tweezers. The items are packaged together for retail sale.
CBP rationale
The applicable subheading for the craft quilling tool kit will be 8206.00.0000, Harmonized Tariff Schedule (HTSUS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale.
Full text
N053360 March 13, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 8213.00.9000 Mr. David E. Strong Evans and Wood & Co. Inc. 612 E. Dallas Road, Ste 200 Grapevine, TX 76051 RE: The tariff classification of a craft quilling tool kit from Taiwan. Dear Mr. Strong: In your letter dated February 16, 2009, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling. The sample is being returned as you requested. The submitted sample is described as a craft quilling tool kit. Included in the kit are a piercing tool and quilling tool with metal working edges, a stainless steel scissors valued over $1.75 per dozen and a metal tweezers. The items are packaged together for retail sale. The applicable subheading for the craft quilling tool kit will be 8206.00.0000, Harmonized Tariff Schedule (HTSUS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the scissors, classifiable in subheading 8213.00.9000, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3¢ each + 3% ad valorem. The specific rate (3¢ each) applies to each piece in the set. The complete tariff classification of the set will be 8206.00.0000 / 8213.00.9000, HTSUS. 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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