The tariff classification of sewing kit from Taiwan.

N119536 September 10, 2010 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9605.00.0000 Janet PendrisHampton Direct291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of sewing kit from Taiwan. Dear Ms. Pendris: In your letter dated August 13, 2010, you requested a tariff classification ruling. As requested, the sample provided will be returned to you. Item 64930 is described as a mini sewing kit with carrying case. The kit consists of eight spools of cotton thread, an iron thimble, a measuring tape, a seam ripper, scissors, a needle threader, sewing needles, straight pins, hook & eye, buttons, snap fasteners, and safety pins. Review of the sample indicates that the components of the kit are kept in a plastic carrying case equipped with a handle. The mini sewing kit is nearly identical to the items enumerated in New York Ruling Letter N021082 dated December 28, 2007, where it was found that the merchandise was classifiable in subheading 9605.00.0000, of the Harmonized Tariff Schedule of the United States (HTSUS) – the provision in pertinent part, for travel sets for sewing. The applicable subheading for the mini sewing kit with carrying case, will be 9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214)." The rate of duty will be 8.1% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division