CLA-2-73:OT:RR:NC:N1:113
Mr. Mark Tednes
Compliance Manager
Norman G. Jensen, Inc.
1550 Higgins Road, Suite 124
Elk Grove Village, IL 60007
RE: The tariff classification of a BraidCraft Set from Taiwan
Dear Mr. Tednes:
In your letter received by our office on July 23, 2008, on behalf of Herrschners Inc., you requested a tariff classification ruling. A sample of the BraidCraft Set was submitted for our review. In response to our letter dated August 22, 2008, requesting more information, additional information was received by our office on September 11, 2008.
The merchandise is identified as a BraidCraft Set that consists of five nickel-plated iron BraidCrafters, one nickel-plated iron BraidLacer, one nickel-plated carbon steel BraidClamp and a hank of plied cotton yarn. You stated that the items are imported packed together in a poly bag ready for retail sale.
The BraidCrafter is described as a fabric folder that turns the raw edges of the fabric strips to the inside as the user braids the strips. The user feeds the end of one rolled braiding strip through one of the BraidCrafter folders, from the wider end to the narrower one. The user pushes the fabric strip through the BraidCrafter using a pointed scissor. The fabric is automatically folded as it emerges from the narrow end. The BraidLacer is used to join the braiding into one solid piece. It has a curved tip for inserting into the braids. The two holes on the BraidLacer allow the braiding cord to be threaded through it. The cord and the lacer are used to stitch the braided strips together. The BraidClamp holds the braiding securely as the user works.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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 subject articles, in our opinion, meet the criteria for sets as the terms are defined. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The iron BraidCrafters impart the essential character of the set. Accordingly, the set is classified under heading 7326, HTSUS, which is the heading that applies to the BraidCrafters.
Your samples will be returned as requested.
The applicable subheading for the BraidCraft Set will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent 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/.
You indicated in your letter that the 75 feet of cotton lacing cord by itself falls under 5808.10.7000, HTSUS. By our examination, the hank of plied cotton yarn in the set weighs less than 500 grams and has a decitex of less than 20,000 and has a final “S” twist. By virtue of the weight and decitex, the yarn meets the tariff definition of “put up for retail sale” found in Section XI, Note 4, HTSUS.
If imported separately, the applicable subheading for the cotton yarn will be 5207.10.0000, HTSUS, which provides for cotton yarn (other than sewing thread) put up for retail sale, containing 85 percent or more by weight of cotton. The rate of duty will be free.
Even though the cotton yarn is included as a constituent part of the set for classification purposes, it still falls within textile category 200. 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.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division