CLA-2-54:RR:NC:N3:351 K86459
Ms. Shirley Berlin
Berlinbraids
501 Langvista Dr.
Victoria, BC V9B 5J6
Canada
RE: The tariff classification of yarn kits.
Dear Ms. Berlin:
In your undated letter, received in our office May 26, 2004, you requested a ruling on tariff classification.
You submitted four pictures of braiding kits you say will be packaged and sold as souvenirs at a knitting conference. You also submitted samples of the yarns. You state that you will be assembling the kits yourself, individually packaging them in plastic sandwich bags with a small amount of yarn, instructions written and photocopied by you, and a cardboard card or plastic frame on which to practice braiding or weaving. You state that you will be cutting out the cardboard disks yourself. Other than at the conference, these kits will not be commercially available. In an e-mail message, you stated that you purchased the yarns in the United States and assembled the kits at your home in Canada. We have determined that each of these kits is a set for tariff purposes.
The first kit, Kumihimo Braiding Kit, includes a 6” diameter cardboard disk with notches. The disk will have 16 yarns, each 22” in length, weighing in total less than an ounce. Eight of the yarns will be nylon (made in Italy), four cotton (U.S.), and four metallic (Turkey).
Sets that are, prima facie, classifiable under two or more headings are classifiable in accordance with General Rule of Interpretation 3, Harmonized Tariff Schedule of the United States (HTS), preferably by determining the part that imparts the essential character. The essential character of this kit is imparted by the nylon yarn.
The applicable subheading for Kumihimo will be 5402.61.0000, HTS, which provides for other synthetic filament yarn, not put up for retail sale, … other yarn, multiple (folded) or cabled, of nylon. The general rate of duty for the kit will be 7.5 percent ad valorem.
The second kit, Fill-the-Gap Braiding Kit, includes an octagonal cardboard card with eight notches, and seven threads. One thread is cotton (U.S.), three are nylon (Italy), and three are 88% rayon and 12% nylon (U.K). Because there are three each of the nylon and the rayon/nylon blend, neither imparts the essential character, so the tariff mandates that the classification be based on that heading which comes last of the competing headings, which are 5402 (nylon) and 5403 (rayon).
The applicable subheading for the Fill-the-Gap Braiding Kit will be 5403.41.0000, HTS, which provides for artificial filament yarn (other than sewing thread), not put up for retail sale, . . .; other yarn, multiple (folded) or cabled; of viscose rayon. The general rate of duty will be 9.1 percent ad valorem.
The third kit, Tablet-weaving, contains four 3” cards and four cotton yarns (U.S.), each four feet in length. The essential character of this kit is imparted by the cotton yarn.
The applicable subheading for Tablet-weaving will be 5205.35.0000, HTS, which provides for cotton yarn (other than sewing thread) . . . multiple, . . . of uncombed fibers: exceeding 80 nm per single yarn. The general rate of duty will be twelve percent ad valorem.
The fourth kit, Lucet Braiding, includes a plastic lucet-braiding fork made in England, and eleven yards of nylon yarn made in France, Spain, or the U.K. The essential character of this kit is imparted by the nylon yarn.
The applicable subheading for the Lucet Braiding kit will be 5402.61.0000, HTS, which provides for other synthetic filament yarn, not put up for retail sale, … other yarn, multiple (folded) or cabled, of nylon. The general rate of duty for the kit will be 7.5 percent ad valorem.
We note that none of the kits is marked with a country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d), if the marking of a container of such article will reasonably indicate the origin of such article. This exception is applicable if Customs is satisfied that the marked container in which the article is imported will reach the ultimate purchaser in all reasonably foreseeable circumstances in its original, unopened and properly marked container. Thus, if each plastic baggie is marked in accordance with Section 304, T.A., the individual items in the kit need not be marked.
If a good is determined to be an article of U.S. origin, it is not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508 on the propriety of proposed markings indicating that an article is made in the U.S.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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