CLA-2-96:RR:NC:SP:233

Courtney Cabin
Customs Brokerage Compliance
Phoenix International Freight Services, Ltd.
855 IL Route 83
Bensenville, IL 60106

RE: The tariff classification of a portable sewing kit from China.

Dear Ms. Cabin:

In your letter dated August 1, 2007, on behalf of The Faucet Queens, Inc., you requested a tariff classification ruling.

The submitted item is a 115-piece travel sewing kit called “The Complete Sewing Kit.” Packaged in a reusable plastic storage case, it includes the following composite pieces: scissors, 15 hand needles, threader, 16 spools of thread in multiple colors, 8 buttons, 5 straight pins, a pin cushion, thimble, 40 color head pins, 25 safety pins, a measuring tape and a seam ripper. The submitted sample will be returned to you, as requested.

The applicable subheading for the travel sewing kit will be 9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214).” The rate of duty will be 8.1% 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