The tariff classification of a Yarn Swift made in China

N139375 January 11, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Rachael Harris WM Wright Co. 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of a Yarn Swift made in China Dear Ms. Harris: In your letter dated December 16, 2010, you requested a tariff classification ruling. Literature and pictures of the Yarn Swift were submitted for our review. The merchandise under consideration is identified as a Yarn Swift, item number 3407579001. You stated in your letter that the Yarn Swift “is a non-electric device use to convert yarn skeins into hanks or balls. This device is intended for use by the home crafter who purchases yarn in length. The arms of the device are made of steel.” The subject item has a tripod shape and sits on a table top. The folded Yarn Swift measures approximately 12 inches in length and 3 inches in width. The applicable subheading for the Yarn Swift will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division