CLA-2-82:S:N:N3:115 813603
Mr. Michael Skidmore
Tower Group International
115 Broad Street
P.O. Box 192
Boston, MA 02101-3022
RE: The tariff classification of sewing sets from China.
Dear Mr. Skidmore:
In your letter dated August 10, 1995, you requested a tariff
classification ruling, on behalf of your client, Direct-To-Retail,
Inc., Natick, MA.
The subject sewing sets are comprised of the following:
Sample 1: a) The Buttoneer -- Button Fastener/Sewing Tool
b) Plastic buttons
c) Plastic fastener clips
d) Folding scissors
e) Instruction booklet
Sample 2: The same as above except that it is minus the
Buttoneer.
When two or more goods are put up for retail sale and meet
the criteria for sets, the goods are classified according to the
component which gives them their essential character. In the
instance of the first sample, the Buttoneer imparts the essential
character of the set.
The applicable subheading for the Buttoneer sewing set will
be 8205.59.5560, Harmonized Tariff Schedule of the United States
(HTS), which provides for other handtools not elsewhere specified
or included; base metal parts thereof... of iron or steel: other.
The duty rate will be 5.3% ad valorem.
When two or more goods are put up for retail sale and meet
the criteria for sets, the goods are classified according to the
component which gives them their essential character. In this
instance, there is no essential character of the set. Therefore,
the items which merit equal consideration will be examined. That
item which appears last in the Tariff among those being examined,
will determine its classification.
The applicable subheading for the second sewing set (minus
the Buttoneer) will be 9606.21.6000, Harmonized Tariff Schedule of
the United States (HTS), which provides for buttons, of plastics...
other. The duty rate will be 5.5% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport