CLA-2-55:RR:NC:N3:351 M80361
Rhonda L. Granet
Colorbok, Inc.
2716 Baker Road
Dexter, MI 48130
RE: The tariff classification of a needlecraft kit from China
Dear Ms. Granet:
In your letter dated February 6, 2006, you requested a tariff classification ruling.
The submitted sample is identified as a Quickpoint Kitten in a Basket (Item 02302). It consists of a 6¼” x 6¼” piece of plastic mesh, a 7” x 7” plastic frame, one plastic sewing needle, 26 yards of 100% acrylic yarn, and paper instructions.
Although you describe this item as a toy, the level of expertise that is needed to follow the instructions exceeds that of a learning toy. It is not designed to amuse, and is, therefore, not a toy. The items comprise a set for tariff purposes and the essential character of the set is imparted by the yarns.
The applicable subheading for the activity kit will be 5509.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for yarns of synthetic staple fibers, not put up for retail sale; containing 85 percent or more by weight of acrylic or modacrylic staple fibers; multiple (folded) or cabled yarn. The rate of duty will be 10% ad valorem.
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