CLA-2-54:RR:NC:TA:351 I89972
Mr. Bruce D. Roberts
Miami International Forwarders
1801 NW 82 Ave
Miami, FL 33126-1013
RE: The tariff classification of sewing kits and a bra replacement strap from China.
Dear Mr. Roberts:
In your letter dated January 16, 2003, on behalf of Dyno Merchandise Corp., you requested a classification ruling.
The samples submitted are a quilter’s kit, item number 01509; a Halloween kit, item number 01511; a back-to-school dorm kit, item number 01510; and a pair of elastic replacement bra straps, style number 2244W. Each of the kits is packaged in a clear plastic bag. For tariff classification purposes, each article in each kit will be classified separately.
The contents of the quilter’s kit include a thread snip, measuring tape, steel safety pins, and quilting pins. Each of these is individually packaged on a card with a plastic cover. In addition, there is a package containing 12 spools of various colored 100% polyester sewing threads, a needle threader, and three needles; this will be considered a set for tariff purposes, with the essential character imparted by the thread.
The contents of the Halloween kit include hook-and-loop fastener strips, a scissors, and a measuring tape. There is also a package of brass and steel safety pins, which will be considered a set for tariff purposes, with the classification determined by that item which comes last in the tariff, because neither the brass nor the steel pins impart the essential character to the set. In addition, there is a package containing 12 spools of various colored mercerized cotton sewing threads, three needles and a needle threader blister-packed on a card; this will be considered a set for tariff purposes, with the essential character imparted by the thread.
The contents of the back-to-school dorm kit include a pair of metal scissors with plastic handles, a package of 500 dressmaker’s pins, a measuring tape, and the same package of 50 brass and steel safety pins. In addition, this kit includes a traveler’s sewing kit which consists of a needle threader, threads, a small scissors, a measuring tape, a plastic thimble, needles, and a needle threader contained in a small plastic box approximately 3-5/8” x 2-5/8”.
The last item is a pair of elastic replacement bra straps contained in a blister pack on a card. The straps are made of polyester/nylon elastic woven fabric with a plastic slide used for adjusting the straps.
The applicable subheading for the spun polyester threads (and the needles and threader packaged with them) will be 5401.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sewing thread of man-made filaments, whether or not put up for retail sale; of synthetic filaments. The duty rate will be 11.6 percent ad valorem.
The applicable subheading for the mercerized cotton threads (and the needles and threader packaged with them) will be 5204.20.0000, HTS, which provides for cotton sewing thread, whether or not put up for retail sale: Put up for retail sale. The duty rate will be 4.5 percent ad valorem.
The applicable subheading for the thread snip and scissors will be 8213.00.9000, HTS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3.7 percent ad valorem.
The applicable subheading for the steel safety pins in the quilter’s kit will be 7319.20.0010, HTS, which provides for safety pins of iron or steel on cards. The duty rate will be 4.5 percent ad valorem.
The applicable subheading for the quilting pins will be 7319.30.1000, HTS, which provides for sewing needles . . . of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: Other pins: Dressmakers’ or common pins. The duty rate will be 4.1 percent ad valorem.
The applicable subheading for the measuring tapes will be 9017.80.000, HTS, which provides for other instruments for measuring length, for use in the hand. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the packages of steel and brass safety pins will be 7415.10.0000, HTS, which provides for nail, tacks, drawing pins, staples (other than those of heading 8305) and similar articles of copper or of iron or steel with heads of copper... nails and tacks, drawing pins, staples and similar articles. The rate of duty will be 2.5 percent.
The applicable subheading for the traveler’s sewing kit will be 9605.00.0000, HTS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the pair of elastic replacement bra straps will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: other, of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the hook-and-loop fastener strips will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 7.6 percent ad valorem.
The spun polyester threads and mercerized cotton threads fall within textile category designation 200. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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