The tariff classification of a wooden knot-making jig kit from China

N340483 June 7, 2024 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.:  9903.88.03; 4417.00.8090 Mr. Dustin Thigpen Michaels Stores Procurement Company, Inc. 3939 W. John Carpenter Freeway Irving, TX  75063 RE:      The tariff classification of a wooden knot-making jig kit from China Dear Mr. Thigpen: In your letter, dated May 31, 2024, you requested a binding tariff classification ruling.  The ruling was requested on a wooden knot-making jig kit.  Product information and photos were submitted for our review. The product under consideration is identified as the “Parachute Cord Monkey Fist Maker”, SKU#10547353.  The kit includes a wooden knot-making jig, a plastic ball knot core, a metal key ring, and step-by-step instructions.  The jig measures approximately 6.8” long by 4” wide.  The base measures 0.8” in thickness, has five holes, and is marked with numbers and compass directions.  Four wooden pegs are inserted into four of the base holes to form the complete jig.  The cord (not included with the kit) is wound around the jig and plastic ball to form the “monkey fist” knot.  The finished knot can then be attached to the metal keyring for use.  The kit is packaged for retail sale and is marketed for users over 3 years in age. In your letter, you suggest that the jig kit is classifiable under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for users aged 3-12 years. You argue that “(t)he activity of creating the keychain provides amusement for the user.”  We disagree.  The kit, as imported, is not a complete craft kit, as it does not include the cord used for making the knots.  As such, it cannot be regarded as a toy.  See New York rulings E80886 and N340046. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. Because the knot-making jig kit consists of a wooden jig, a plastic ball, and a metal keyring, each of which is classifiable under a different heading in the HTSUS, GRI 3(b) governs classification. GRI 3(b) states as follows: “(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” We find that the items together constitute a set put up for retail sale and are used together to make knot keychains.  The jig is the predominate article in the set, in terms of bulk and function.  Therefore, the essential character of the set is imparted by the wooden knot-making jig.   The applicable subheading for the “Parachute Cord Monkey Fist Maker” jig kit will be 4417.00.8090, HTSUS, which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other.  The rate of duty will be 5.1 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4417.00.8090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4417.00.8090, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division