The tariff classification of a sewing accessories kit from Taiwan

NY E87613 October 1, 1999 CLA-2-55:RR:NC:TA:351 E87613 CATEGORY: Classification TARIFF NO.: 5511.10.0060 Ms. Pam Brown Cargo U.K., Inc. 4790 Aviation Parkway Atlanta, GA 30349 RE: The tariff classification of a sewing accessories kit from Taiwan Dear Ms. Brown: In your letter dated September 10, 1999, you requested a classification ruling on behalf of Singer Sewing Company. You submitted a sample of an item called a Sew Essentials Storage System. This system consists of a plastic carrying case which folds out to reveal storage compartments. The case measures approximately 9 inches wide, 11 inches high and 7 inches deep. It has two outside rigid pockets for additional storage. The case as imported contains the following: A measuring tape Needles Needle threaders Scissors Straight pins Thimble Spools of thread (40) In a subsequent fax, you stated that the thread is made of 100 percent polyester staple fiber. The thread is not dressed, has a final “s” twist and the spools weigh less than 85 grams each. There are forty spools of thread of different colors and these spools occupy over 60 percent of the available storage area of the case. It is the opinion of this office that the thread imparts the essential character of the kit. The applicable subheading for the sewing accessory kit will be 5511.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staples fibers, containing 85 percent or more by weight of such fibers, other. The duty rate will be 10.2 percent ad valorem. The thread of the Sew Essential Storage System falls within textile category designation 200. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Camille Ferraro at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division