The tariff classification of “The Knook Beginner Set” from China

N176477 August 12, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4417.00.8090 Mr. Greg Darter Phoenix International Freight Services, Ltd. 1061 E. Northwest Highway, Suite 500 Grapevine, TX 76051 RE: The tariff classification of “The Knook Beginner Set” from China Dear Mr. Darter: In your letter dated July 15, 2011, you requested a tariff classification on behalf of your client, Leisure Arts. The item is identified as “The Knook Beginner Set”. A sample of the item was submitted for our review and will be retained for reference purposes. “The Knook Beginner Set” consists of three separate items packaged for retail sale in a plastic clamshell package: three “Knook” tools, three one-yard lengths of synthetic fiber cord, and an instruction booklet. The “Knook”, which measures approximately 6 inches in length, is a combination tool used to knit in a unique way. The tool is constructed of bamboo, and has a crochet hook at one end, and is shaped to a point, like a knitting needle, on the other. The needle end is also drilled for threading. The tool appears to be intended as a transitional tool to teach crocheters to knit with familiar tools; “Now you can knit with a crochet hook!” the packaging proclaims. Unlike knitting, which generally uses two needles, the Knook is a singular tool, and the synthetic cord effectively acts as the holding knitting needle would. The instruction booklet is 32 total pages, and instructs the user how to utilize the Knook. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. Explanatory Note X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean 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 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The three Knook tools, the synthetic fiber cords, and the instruction booklet constitute a set as defined above, with the Knook tools imparting the essential character of the set. The Knook tools are the durable portion of the set, and the booklet and cords support the use of the tools. The set’s marketing centers on the Knook tool. The applicable subheading for the crochet hook set will be 4417.00.8090, HTSUS, which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other. The rate of duty will be 5.1 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division