CLA-2-96:RR:NC:SP:233
Sam Yi
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a pompon and chenille pipe cleaner craft kit from China.
Dear Mr. Yi:
In your letter dated June 13, 2007, on behalf of Fibre Craft Materials Corporation, you requested a tariff classification ruling.
Style 08482-80 Pompon and Chenille Mega Pack is a 600-piece craft kit featuring pompon balls and chenille pipe cleaners. The pompons, of various sizes and colors, consist of short fibers that are secured in the middle and fluffed out into a spherical configuration. The pipe cleaners are made of chenille fibers twisted around a wire stem. The chenille pipe cleaners are 12 inches long of various colors to be used in conjunction with the pompons for use in arts and crafts projects. Your sample will be returned as requested.
It is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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. The set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The needs and activities are entirely independent of each other. This set is a collection of related items, but is not a set for tariff purposes; therefore, each item will be separately classified. The chenille pipe cleaner, which is a separate article of commerce and more than just a base for the pompons, has a different use than the items in the set. Consequently, each item is classifiable separately under its appropriate heading.
The applicable subheading for the pompons will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: Other, of cotton; of man-made fibers.” The rate of duty will be 3.9% ad valorem.
This merchandise falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
The applicable subheading for the chenille pipe cleaners will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Other: Other: other.” The rate of duty will be 2.8% 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division