The tariff classification of a "Punch ‘n’ Stitch" craft kit from China.

NY K87838 July 21, 2004 CLA-2-82:RR:NC:N1:118 K87838 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Ms. Vicki Roye Kuehne and Nagel, Inc. 4985 Outland Center Drive, Suite 101 Memphis, TN 38118 RE: The tariff classification of a “Punch ‘n’ Stitch” craft kit from China. Dear Ms. Roye: In your letter, which is undated and received in this office on July 14, 2004, you requested a tariff classification ruling on behalf of your client, Leisure Arts, Inc., Little Rock, AR . The merchandise, “Punch ‘n’ Stitch,” is a craft kit that is comprised of the following materials: a clear, printed, polyvinyl chloride (PVC) sheet measuring 8 ½ inches by 11 inches an 8 ½ inch by 11 inch white pad that is printed with grid in ½ inch increments; the pad has a logo (Leisure Arts Memories in the Making ® Collection) at its center and a piece of hard, plastic backing a wooden awl with iron punch The kit is used to form a pattern on paper (furnished by the consumer) by punching a pattern into the paper with the wooden awl. The consumer can then use thread, embroidery floss or yarn (furnished by the consumer) to decorate the paper that has been perforated. The applicable subheading for the “Punch ’n’ Stitch” craft kit will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other, other (including parts). The rate of duty will be 5.3% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division