The tariff classification of sewing pattern kits from China

N102053 May 18, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Rachael Harris WM Wright Co. (Simplicity Creative Group) 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of sewing pattern kits from China Dear Ms. Harris: In your letter dated April 19, 2010, you requested a tariff classification ruling. The ruling was requested on four (4) Simplicity Sewing Pattern Kits for the Mug Organizer, Dog Coat, Doll Outfit, and Baby Dress and Hat. Samples and value breakdowns were requested by and submitted to this office. A representative sample of the “Create Your Own Mug Organizer Pattern Kit” was submitted for our examination which will be returned to you as requested. The subject sample kit includes one Simplicity sewing pattern and a plastic bag which contains items such as fabric trimmings, a package of twenty straight pins, Velcro, and a small spool of monofilament thread. You state there will be an additional component which is a ¾” hook and loop fastener, as shown in a diagram on the back of the pattern, which is used to close the finished organizer around the mug. The “Mug Organizer Pattern Kit” is packaged for retail sale in a see-thru, plastic carton with an outer paperboard wrapper that depicts the contents of the kit and a picture of the completed article. You state in your original ruling request that the four kits will NOT include the actual fabric to make the items. The paperboard wrapper also has the words “Just add fabric!” printed on three sides of the card enveloping the package. For tariff classification purposes, the products will be considered "goods put up in sets for retail sale" whose essential character is imparted by the printed sewing patterns. The applicable subheading for the sewing pattern kits will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. The rate of duty will be Free. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division