CLA-2 CO:R:C:T 952195 CC
Sandra B. Peveler
New World Imports, Inc.
1710 Hayes Street
Nashville, Tennessee 37203
RE: Classification; sewing kits; mending kits, without outer
cases; used for travel; sewing kits classifiable in Heading
9605; mending kits classifiable in Heading 5508
Dear Ms. Peveler:
This letter is in response to your inquiry, requesting the
tariff classification of sewing kits and mending kits. Samples
were submitted for examination.
FACTS:
Two types of merchandise were submitted. The first type is
sewing kits, which consist of thread of different colors,
buttons, needles, and safety pins, enclosed in a plastic bag and
placed into a hard plastic case or matchbook. The thread is 100
percent polyester and is spun from staple fibers. These kits are
given to hotel guests for their use while traveling. They are
commonly packaged with the hotel logo affixed on the top of the
container.
The second type of merchandise is designated by you as
"mending kits insides (guts)." This merchandise is similar to
the first type except that it does not have the hard plastic case
or matchbook case. You state that the "guts" are sent to the
customer to be placed in such cases or in very small, round tins,
which are put in hotel rooms.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
9605 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 9605, HTSUSA, provides for travel sets for personal
toilet, sewing or shoe or clothes cleaning. The Harmonized
Commodity Description and Coding System, Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
states at page 1604, that this heading covers certain travel sets
consisting of articles individually falling in different headings
of the Nomenclature or consisting of different articles of the
same heading. This heading includes:
(ii) Sewing kits, presented in a case of leather, fabric or
plastics, containing, e.g., scissors, a measuring
tape, a needle threader, sewing needles and sewing
thread, safety pins, a thimble, buttons and press-
studs.
The first type of merchandise, the sewing kits, consists of
thread, needles, buttons, and safety pins. The sewing kits are
presented in cases and are used for travel. Consequently, they
meet the requirements of the Explanatory Notes for classification
in Heading 9605.
The second type of merchandise, the guts, is not presented
in cases. Consequently, this merchandise does not meet the
requirements of the Explanatory Notes for classification in
Heading 9605. These goods are classifiable in different
headings. GRI 3(b) provides that goods put up in sets for retail
sale shall be classified as if they consisted of the material or
component which gives them their essential character.
According to the Harmonized Commodity Description and Coding
System, Explanatory Notes, at page 4, "goods put up in sets for
retail sale" refers to 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 up 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.
This merchandise consists of articles classifiable in different
headings and which are put up together to carry out a specific
activity, sewing. In addition, according to your submissions,
this merchandise is sold to the customer in its condition as
imported, meeting requirement (c). Consequently, this
merchandise meets the requirements for classification as goods
put up in sets for retail sale. The thread provides the
essential character; therefore, this merchandise is classifiable
in Heading 5508, which provides for sewing thread of man-made
staple fibers, whether or not put up for retail sale, of
synthetic staple fibers.
HOLDING:
The sewing kits are classified under subheading
9605.00.0000, HTSUSA, 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 is 8.1
percent ad valorem.
The mending kits without the outer cases are classified
under subheading 5508.10.0000, HTSUSA, which provides for sewing
thread of man-made staple fibers, whether or not put up for
retail sale, of synthetic staple fibers. The rate of duty is 13
percent ad valorem, and the textile category is 200.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division