The tariff classification of a plastic sewing kit box with contents from China

N076041 September 25, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Pattie L. Jackson Dyno Merchandise LLC 1571 W. Copans Rd Suite 105 Pompano Bch, FL 33061 RE: The tariff classification of a plastic sewing kit box with contents from China Dear Ms. Jackson: In your letter dated August 28, 2009, you requested a tariff classification ruling. We returned that request for additional information and a sample. In your undated response received in our office on September 17, 2009, you supplied the additional information and a sample. The submitted sample is identified as a Sew Essentials Storage System. The item consists of a case or box that is made of acrylonitrile-butadiene-styrene (ABS) molded plastic material. It measures approximately 10”W x 10”H x 5”D and has a carry handle on the top. There are two open pockets that are respectively situated on the exterior surface of the front and back of the box, which can be used to hold patterns and books, (not included). Printed on each of the two pockets are the words “Singer Sew Essentials.” The box opens to reveal forty spindles, twenty molded onto the interior surface of each of the two sides. Situated on the spindles of one side are twenty medium sized spools of thread (25 yards each) and situated on the spindles of the other side are twenty large sized spools of thread (150 yards each). Located in the interior of the base is a pair of scissors and a small round plastic case that holds 30 hand needles. Respectively located at each of the two ends of each of the two sides of the box are four flaps that are attached to the interior of the box by hinges. Each of the four flaps is divided into two covered compartments, for a total of eight covered compartments. The cover of each of these compartments is attached by a hinge on one side and has a snap closure on the other side. The first of these compartments contains 75 pins. The second compartment contains a seam ripper. The third compartment contains a pin cushion. The fourth compartment contains 10 bobbins. The fifth compartment contains a 60” vinyl tape measure. The sixth compartment contains 3 metal thimbles. The seventh compartment contains 3 needle threaders. The eighth compartment is empty. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. It is the box that serves to organize and store all the other included components. Therefore, it is the opinion of this office that the plastic box provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Sew Essentials Storage System will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division