The tariff classification of a knitting kit, item # 3616398000M, from China.
Issued February 1, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4901.99.0093
Headings: 4901
GRI rules applied: GRI 3, GRI 3(b)
Product description
The ruling was requested on knitting kit, item # 3616398000M. It consists of an 8½” x 11” adhesive based binding, paper-covered book, entitled “Boye: I taught myself knitting”, put up for retail sale together with certain accessories in a clear plastic clamshell pack. The book contains 50 pages of text and illustrations intended to educate the reader on how to knit. It includes information on tools, terms, techniques, etc., and also provides instructions for ten projects. The accompanying accessories, which are intended to help the reader get started in knitting activity, are: 2 Sets Knitting Needles 1 pc Knit Tally 2 pcs Plastic Needles 10 pcs Stitch Markers 2 pcs Point Protectors 1 pc V Needles Acc Count Ten Plus Instruction Book DVD Clamshell GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) 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. For tariff classification purposes, this merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book, which appears to be the kit’s main selling point, and which can serve indefinitely as a reference source.
CBP rationale
The applicable subheading for the knitting kit, will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers).
Full text
N236966 February 1, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0093 Ms. Rachael Harris WM Wright Co. 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of a knitting kit, item # 3616398000M, from China. Dear Ms. Harris: In your letter dated November 26, 2012, you requested a tariff classification ruling. The ruling was requested on knitting kit, item # 3616398000M. It consists of an 8½” x 11” adhesive based binding, paper-covered book, entitled “Boye: I taught myself knitting”, put up for retail sale together with certain accessories in a clear plastic clamshell pack. The book contains 50 pages of text and illustrations intended to educate the reader on how to knit. It includes information on tools, terms, techniques, etc., and also provides instructions for ten projects. The accompanying accessories, which are intended to help the reader get started in knitting activity, are: 2 Sets Knitting Needles 1 pc Knit Tally 2 pcs Plastic Needles 10 pcs Stitch Markers 2 pcs Point Protectors 1 pc V Needles Acc Count Ten Plus Instruction Book DVD Clamshell GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) 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. For tariff classification purposes, this merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book, which appears to be the kit’s main selling point, and which can serve indefinitely as a reference source. The applicable subheading for the knitting kit, will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers). 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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