CLA-2-55:RR:NC:N3:351 L89968

Rhonda L. Granet
Colorbok, Inc.
2716 Baker Road
Dexter, MI 48130

RE: The tariff classification of yarn kits from Hong Kong or China

Dear Ms. Granet:

In your letter dated January 16, 2006, you requested a tariff classification ruling.

You submitted two yarn kits.

Item 32011 Knit a Pillow consists of 180 yards of yarn in various colors, one piece of EVA foam, 40 grams of stuffing, one pair of plastic knitting needles, two pieces of die-cut felt, one plastic sewing needle, and a set of printed instructions. We have determined that the yarns are of acrylic staple fiber. By simple desk test we have determined that the decitex of the yarns exceeds 2000 and the weight of each skein is less than 125 grams; this means that the yarns easily meet the tariff definition of “put up for retail sale” found in Section XI, Note 4, Harmonized Tariff Schedule of the United States (HTSUS).

The kit meets the tariff definition of sets found in General Rule of Interpretation (GRI) 3(b), HTSUS, and will be classified according to the component which imparts the essential character to the set. We have determined that the yarn imparts the essential character to the set.

Item 31999 Learn to Stitch 5 Piece Deluxe Set consists of sixty yards of yarn in various colors, ten yards of glitter string, four pieces of printed plastic cross-stitch grid, one keychain, three pieces of die-cut felt, two “google eyes,” one printed message sheet, nine grams of stuffing, two plastic knitting needles, and a set of printed instructions. We have determined that these yarns are also acrylic staple fiber yarns put up for retail sale. This kit is also a set for tariff purposes and the yarn imparts the essential character to the set.

The applicable subheading for items 32011 and 31999 will be 5511.10.0030, HTSUS, which provides for yarn (other than sewing thread) of manmade staple fibers, put up for retail sale, of synthetic staple fibers, containing 85 percent or more by weight of such fibers, acrylic. The duty rate will be 7.5 percent.

Subheading 5511.10.0030, HTSUS, falls within textile category designation 200. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at www.otexa.ita.doc.gov. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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