The tariff classification of yarn kits from China

NY L87634 September 22, 2005 CLA-2-55:RR:NC:N3:351 L87634 CATEGORY: Classification TARIFF NO.: 5511.10.0030 Yolanda S. Massey Michaels Import Department 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of yarn kits from China Dear Ms. Massey: In your letter dated September 12, 2005, you requested a tariff classification ruling. The three submitted samples are identified as kids’ knitting sets. Item number 004 (“Knitting Fun Fashion Kit”) consists of two skeins of yarn, a pair of plastic knitting needles, a plastic needle, and an instruction brochure. Item number 005 (“Knit a CD Case and a Phone Pouch”) consists of 70 yards of yarn, 3 yards of cotton thread, a pair of plastic knitting needles, a plastic needle, a metal sewing needle, four plastic buttons, plastic CD sleeves, and an instruction brochure. Item number 006 (“Knit a Purse”) consists of a skein of yarn, 20 yards of decorative boa yarn, a pair of plastic knitting needles, a plastic needle, and an instruction brochure. You indicate the composition of the knitting yarn is 100 percent acrylic, it is a staple yarn, and the decitex is 775. By virtue of the weight and decitex, the yarn meets the tariff definition of "put up for retail sale" found in Note 4, Section XI, Harmonized Tariff Schedule of the United States (HTS). In your ruling request you stated that the goods should be classified within subheading 9503.70, HTS, which provides for other toys, put up in sets. It is the opinion of this office that the goods are not toys. There is no role-play and no amusement if the child were unable to understand or follow the instructions. We have determined that each kit is a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In each set, the knitting yarn imparts the essential character. The applicable subheading for the Kids’ Stitchery Sets will be 5511.10.0030, HTS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staple fibers, containing 85 percent or more by weight of such fibers, acrylic or modacrylic. The rate of duty will be 7.5 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division