The tariff classification of a craft loom kit from China

N233723 October 26, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Kelly Morrison Metropolis Customs Brokers 156-15 146th Avenue, Suite 110 Jamaica, NY 11434 RE: The tariff classification of a craft loom kit from China Dear Ms. Morrison: In your letter dated September 25, 2012, on behalf of Orchard Yarn, New Jersey, you requested a tariff classification ruling. A sample was provided with your letter and is being returned. The product is marketed as the Martha Stewart Crafts™ Knit and Weave Loom Kit. The kit includes 18 plastic segments in the form of straight lengths, semi-circles, corner pieces and U-shaped pieces. Each piece has one male and one female connection end. The segments can be assembled into 30 different configurations, some of which form a knitting loom while others form a weaving loom. Each of these segments is molded to incorporate evenly spaced holes. The kit includes 310 pegs of various sizes which are designed to fit into the holes and form the pegs of the looms on which the stitches are cast. .For projects requiring a tighter stitch with thinner yarns, a small peg is inserted in every hole. This configuration can be used for both knitting and weaving. For wider stitches with thicker yarns, a large peg is inserted in every other hole. This configuration is suitable only for knitting. The kit includes 1 knitting tool, 1 crochet hook, 1 weaving tool and 2 yarn needles. The applicable subheading for the craft knit and weave loom kit will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division