N287158 N2 Ruling Active

The tariff classification of an Ugly Christmas Sweater Kit from China

Issued July 13, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6308.00.0020, 6308.00.0010

Headings: 6308

Product description

You submitted descriptive photos and a dummy sample of an activity project, The Ugly Christmas Sweater. The Ugly Christmas Sweater Kit is a craft kit that contains a 24 page instructional booklet with cut out stencils, four 8"x8" wool felt squares, one plastic template stencil, five embroidery skeins, two sewing/tapestry needles, and a needle threader. The items in the kit will be used to create and decorate a novelty “ugly” sweater for the holiday season. The kit is individually packaged in a polypropylene or polythene bag and inserted in a decorative retail box.

CBP rationale

The applicable subheading for the Ugly Christmas Sweater Kit, if the kit contains wool yarn, will be 6308.00.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale. The applicable subheading for The Ugly Christmas Sweater Kit, if the kit contains yarn other than wool, will be 6308.00.0020, HTSUS, which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale, other.

Full text

N287158 July 13, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6308.00.0010; 6308.00.0020 Mr. Michael Skleney Pegasus Customs Brokers 1100 Jorie Boulevard, Suite 240 Oak Brook, IL 60523 RE: The tariff classification of an Ugly Christmas Sweater Kit 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, The Ugly Christmas Sweater. The Ugly Christmas Sweater Kit is a craft kit that contains a 24 page instructional booklet with cut out stencils, four 8"x8" wool felt squares, one plastic template stencil, five embroidery skeins, two sewing/tapestry needles, and a needle threader. The items in the kit will be used to create and decorate a novelty “ugly” sweater for the holiday season. The kit is individually packaged in a polypropylene or polythene bag and inserted in a decorative retail box. The applicable subheading for the Ugly Christmas Sweater Kit, if the kit contains wool yarn, will be 6308.00.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale. The rate of duty will be 11.4 percent ad valorem. The applicable subheading for The Ugly Christmas Sweater Kit, if the kit contains yarn other than wool, will be 6308.00.0020, HTSUS, which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale, other. The rate of duty will be 11.4 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →