The tariff classification of a Pressing Aids Set from Canada.

NY G81208 September 26, 2000 CLA-2-63:RR:NC:TA:351 G81208 CATEGORY: Classification TARIFF NO.: 4417.00.8090, 6307.90.9989 Mike Leahy A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of a Pressing Aids Set from Canada. Dear Mr. Leahy: In your letter dated August 15, 2000, on behalf of your client, Charlyne Products of Berthieville, PQ, Canada, you requested a tariff classification ruling. You submitted six items, collectively called a Pressing Aids Set, said to be used to aid in the pressing and shaping of garments during manufacturing. While it is called a set, you have stated in a telephone conversation with National Import Specialist Mitchel Bayer that they will be marketed as separate items. Your descriptions follow. Item 1 is a dressmaker ham. It is oval-shaped, approximately 8” tall, 5” wide at its base and 4” at the top, and 4” thick. It is used in pressing small areas such as darts and collars. Item 2 is a seam roll, similar in construction to item 1, but approximately 13” tall, 3” wide and 3” thick. It is used in pressing sleeves and hard-to-reach seams. Both are constructed of 100% cotton (printed) twill on one face and 100% cotton blue denim on the other and are filled with sawdust. Item 3 is a pressing mitt, which is used for pressing fabric. It is approximately 7” tall, 6” wide and 2” thick. It is flat across the bottom and rounded at the top. It is constructed of 100% cotton and the filling is entirely cotton fill. There is a fabric overlay on each face into which a hand may presumably be inserted by the presser. Item 4 is a wooden clapper, which is used to stretch fabric. It is made of maple hardwood. It is slightly oval-shaped and approximately 9” long by 3” at its widest point by 2/3” thick. Item 5 is a seam edge board, used in pressing straight seams, facings, and points. It, too, is of maple. It consists of a narrow (3/4”) form, approximately 16” long, tapering to a point at one end, attached to a base. Item 6 is a two-sided tabletop ironing board; one ironing surface is approximately 18” long and the other 15½” and it is approximately 4½” tall and 5” wide. Each side has a cover of 100% cotton and a foam pad. The applicable subheading for items 1, 2, and 3 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for made-up articles, other. The general rate of duty will be seven percent. The applicable subheading for items 4, 5, and 6 will be 4417.00.8090, HTS, which provides for other tools of wood. The general rate of duty will be 5.1 percent ad valorem. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division