CLA-2-96:RR:NC:SP:233 J80118
Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of a mending kit, a travel sewing kit and a notions pack from China.
Dear Ms. Grego:
In your letter dated January 9, 2003, you requested a tariff classification ruling.
The submitted samples are as follows:
SKU 762229 Mending Kit consists of a seam ripper, 3” embroidery scissors, two buttons, a needle, and red, white, blue and black thread wound around a piece of cardboard, blister packed on a card.
SKU 915132 Travel Sewing Kit consists of scissors, three needles, a plastic thimble, a needle threader, eleven spools of thread, three buttons two safety pins, one straight pin and a foam pincushion in a plastic case.
SKU 113568 Notions Pack consists of one seam ripper, three metal thimbles in various sizes and an assortment of needles, blister packed on a card.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
SKU 762229 Mending Kit and SKU 113568 Notions Pack are considered to be sets for tariff classification purposes. No single component in either set imparts the essential character, so the sets will be classified in accordance with GRI 3(c). In SKU 762229 Mending Kit, the heading for the scissors appears last in numerical order among the competing headings which equally merit consideration. In SKU 113568 Notions Pack, the heading for the seam ripper appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the SKU 762229 Mending Kit will be 8213.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: Valued not over $1.75/dozen.” The rate of duty will be 1.7 cents each (piece) plus 4.3% ad valorem.
The applicable subheading for the SKU 915132 Travel 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 rate of duty will be 8.1% ad valorem.
The applicable subheading for the SKU 113568 Notions Pack will be 8205.59.5560, HTS, which provides for “Handtools not elsewhere specified or included; other handtools and parts thereof: Other: Other: Other: Of iron or steel: Other: Other (including parts).” The rate of duty will be 5.3% 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division