The tariff classification of a sweater kit for a cat from China

N287062 July 5, 2017 CLA-2-55:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5511.10.0030 Mr. Michael Skleney Pegasus Customs Brokers 1100 Jorie Boulevard, Suite 240 Oak Brook, IL 60523 RE: The tariff classification of a sweater kit for a cat from China Dear Mr. Skleney: In your letter dated June 7, 2017, you requested a tariff classification ruling on behalf of your client, Publications International, Limited. You submitted descriptive photos and a dummy sample of an activity project, Cats in Sweaters Kit. The cats in sweaters kit is a craft kit that you indicate contains everything needed to create a sweater for a cat. The kit also contains 200 yards of yarn of 100% acrylic, crocheting hook, along with step-by-step instruction booklet. The yarn will be imported in skeins that weigh less than 500 grams which meets the tariff definition of “put up for retail sale” found in Section XI, Note 4(b) of the Harmonized Tariff Schedule of the United States (HTSUS). It is the opinion of this office that the yarn, crochet hook and instruction booklet comprise a set for tariff purposes. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The yarn imparts the essential character to the set/kit. The applicable subheading for the Cats in Sweaters Kit will be 5511.10.0030, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing 85 percent or more by weight of such fibers: Acrylic or modacrylic. The rate of duty will be 7.5 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division