CLA-2-73:RR:NC:1:118 J89839
Ms. Mary Van der Vieren
Wal(Mart Logistics
MS # 0410 - L - 32
601 N. Walton Blvd.
Bentonville, AR 72716-0410
RE: The tariff classification of a Craftainers Quilters Pins assortment from China.
Dear Ms. Van der Vieren:
In your letter dated October 16, 2003, you requested a tariff classification ruling. The sample that you have submitted will be returned to you as requested.
You have described your sample, vendor stock # 210171, as a Craftainers Quilters Pins Assortment containing 541 pieces. It is comprised of the following:
( 1 plastic thimble
( 100 pcs. - 17ga. 1 -1/16” color ball pins
( 80 pcs. - 20ga. 1-1/4” color ball pins
( 50 pcs. - Quilter tacks
( 60 pcs. - Assorted T-Pins (Size 20, 24, & 28)
( 50 pcs. - Large curved pins
( 75 pcs. - 28ga. color ball pins
( 75 pcs. - 24ga. 1-1/2” color ball pins
( 50 pcs. - Small curved pins
All of the pins and tacks are made of steel. The assortment is packaged in a plastic container.
The applicable subheading for the color ball pins will be 7319.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, 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% ad valorem.
The applicable subheading for the assorted t-Pins will be 7319.30.5050, HTS, which provides for sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: other pins: other: other. The duty rate will be free.
The applicable subheading for the curved pins will be 7319.20.0050, HTS, which provides for sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: safety pins: other. The duty rate will be 4.5% ad valorem.
The applicable subheading for the Quilter tacks will be 7317.00.1000, HTS, which provides for nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: thumb tacks. The rate of duty will be 0.1% ad valorem.
The applicable subheading for the plastic thimble will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4% ad valorem.
Consideration was given to classifying your product in subheading 7319.30.1000, HTS, as you have suggested, however, that classification was deemed inappropriate. In the cited ruling, NY I84111, the merchandise was considered a set. In this instance, your product is not considered a set because it was not “put together to meet a particular need or carry out a specific activity.”
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division