The tariff classification of embroidery kits

NY R01399 February 15, 2005 CLA-2-63:RR:NC:N3:351 R01399 CATEGORY: Classification TARIFF NO.: 6308.00.0010, 6308.00.0020 Helen Margaret Hart Mouseloft 17 Waterside View Rudheath Northwich, Cheshire UK CW9 7EG RE: The tariff classification of embroidery kits Dear Ms. Hart: In your letter dated February 7, 2005, you requested a tariff classification ruling. The items in question are described as crossstitch embroidery kits. The kits contain “aida” fabric (assumed to be of textile), a needle, a bundle of colored threads, and printed instructions. Some kits may contain a small greeting card or a mounting card; this would not affect the classification of the kits. Each kit is individually packaged in a polypropylene or polythene bag. The applicable subheading for the embroidery kits, if with wool yarn, will be 6308.00.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale. The rate of duty will be 11.4 percent ad valorem. The applicable subheading for the embroidery kits, if with yarn other than wool, will be 6308.00.0020, HTS, which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale, other. The rate of duty will be 11.4 percent ad valorem. According to your letter, the aida fabric in these kits is from Germany. Based on a review of the CBP regulations (19 CFR 102.21), the country of origin for goods classified in heading 6308, HTS, is usually determined by the origin of the fabric, which in this case apparently is Germany. This may in turn affect the country of origin marking of the kits. 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