CLA-2-90 :OT:RR:NC:4:405
Michael Gamble
Expeditors International of Washington, Inc.
21318 64th Ave South
Kent, WA 98032
RE: The tariff classification of a crocheting tool from China.
Dear Mr. Gamble:
In your letter dated May 8, 2009, you requested a tariff classification ruling on behalf of The Knit Kit, Inc. A sample was provided.
Your ruling request covers a crocheting tool called The Knit Kit. In your request you state:
“The subject device is a kit for use in crocheting. It consists of a plastic container or housing, measuring approximately 3.5 x 5.0 x 0.5 inches, into which the following items are integrated: a tape measure, a stitch counter, a thread cutter, a pair of collapsible scissors, a (plastic) crochet hook, stitch markers, and point protectors. The first three components are all incapable of being separated from the housing while the latter four are all removable. The scissors are TSA-approved and the packaging states ‘great for traveling by car or by plane.’ Though several of the items can function independently of each other, they are intended for use together to accomplish the act of crocheting. All the components can be concealed within the plastic housing.”
Your item does not include the most essential tools for knitting/crocheting, the long needles directly used in knitting/crocheting.
The two-digit stitch counter increases by one each time the user presses the button on top. When in the “unlocked” position, the counter can be zeroed manually by turning each of the digit wheels. While it is a simple device, it is still relatively complex and prominent compared to the other components of the kit. The counter needs some sort of base for its use in the hand.
Harmonized System Explanatory Note A-10 to 9029 includes:
Hand held counters - These counters usually read no more than four numbers in fixed categories. The user depresses a button in the category being counted to activate the display.
We find that the item classifiable in HTSUS 9029, the counter, at minimum, equally merits consideration in providing the Knit Kit’s essential character in terms of HTSUS General Rule of Interpretation 3-c compared to the components classified in any other heading that appears earlier in the HTSUS.
The applicable subheading for the Knit Kit will be in 9029.10.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Revolution counters, production counters, odometers, pedometers, and the like (not including taximeters). The rate of duty will be free.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division