CLA-2-56:RR:NC:N3:351 I82811
Rodney Ralston
Trans-Border Customs Services, Inc.
1 Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of yarns from New Zealand.
Dear Mr. Ralston:
In your letter dated May 10, 2002, on behalf of your client, S. R. Kertzer, Ltd., you requested a tariff classification ruling. This is a follow-up to your letter of May 10, in which we ruled on certain items but asked for more information on these particular yarns; you have now supplied that information. No samples of the completed knitting kits were submitted but in response to a telephone call to the importer, samples of the individual yarns were submitted.
The knitting kits in question are comprised of various yarns and instructions for knitting a blanket, also called a throw or afghan. FCKSHEEP contains two types of yarn. The first is16 balls of 100% combed wool yarn called Naturelle; the second is ten balls of 85% wool and 15% polyester combed yarn. Each weighs 100 grams per ball and meets the tariff definition of “put up for retail sale.” The 26 balls of yarn are packaged in two plastic bags with a pattern.
FCCAT has 19 balls of Naturelle and six balls of various other yarns (Café, Woodland, and Mohair Plus), all 85% or more of wool or of fine animal hair and each weighing 50 grams per ball. These, too, are considered to be “put up for retail sale” and are also put into two plastic bags and packaged with a pattern.
Although you refer to these as yarn kits, they do not meet the tariff definition of the term kit, which requires that each component be classified in different tariff headings; these yarns are all classified in the same tariff heading. The applicable subheading for each yarn will be 5109.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Yarn of wool . . ., put up for retail sale: Containing 85% or more by weight of wool . . .: Other: . . .Other: . . .Other.” The rate of duty will be 6.6 percent ad valorem.
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