The tariff classification of a crocheting kit from China

N096968 March 11, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5511.00.0030 Kelly Morrison Metropolis Customs Brokers, Inc. 156-15 146th Street Suite 110 Jamaica, NY 11434 RE: The tariff classification of a crocheting kit from China Dear Ms. Morrison: In your letter dated March 5, 2010, you requested a tariff classification ruling on behalf of your client, Orchard Yarn, of Carlstadt, New Jersey. The sample which you submitted was examined and disposed of. You submitted a sample of a crocheting kit. It includes two 50-gram skeins of yarn (100% acrylic staple fiber, decitex approximately 6400), a crochet tool, and step-by-step beginner instructions for crocheting a hat and scarf. You indicate that the item includes everything needed to complete the project. It is the opinion of this office that the kit is a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) 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 that: (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 the set, the yarn imparts the essential character and thus determines the classification. By virtue of the weight and decitex of the yarn, they meet the tariff definition of “put up for retail sale” found in Note 4 to Section XI, HTSUS. The applicable subheading for the crocheting kit will be 5511.10.0030, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staple fibers, containing 85% or more by weight of such fibers, acrylic or modacrylic. The rate of duty will be 7.5% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division