CLA-2-44:OT:RR:NC:2:230
Ms. Rachael Harris
WM Wright Co.
6050 Dana Way
Antioch, TN 37013
RE: The tariff classification of a crochet hook set and loom set from China
Dear Ms. Harris:
In your letter dated June 20, 2011, you requested a tariff classification ruling for two items. The first is a set of rosewood and nickel crochet hooks, and the second item is a plastic loom set. Photographs of the items were submitted for our review.
The set of crochet hooks consists of twelve hooks in graduated sizes. Each hook is constructed of a nickel handle and a carved rosewood hook. Plastic end caps and plastic tubing with threaded nickel tips are also included and are used for circular crocheting. The hooks, tubing, and end caps are sold in a fitted, polyvinyl chloride (PVC) zippered pouch.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. Explanatory Note X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean 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 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The crochet hooks, plastic connectors, and fitted case constitute a set as defined above, with the crochet hooks imparting the essential character of the set, as the hooks permit the task of crocheting to be accomplished. The hooks are constructed of materials - nickel and rosewood - that are prima facie classifiable in different headings. As such they are composite goods within the meaning of GRI 3(b), which states that composite goods are to be classified according to the material or component that gives them their essential character. Although the nickel handles are functional, the essential character of the hooks is imparted by the rosewood. It is the carved rosewood hooks that permit the task of crocheting to be accomplished. Because the rosewood hook components impart the essential character of the crochet hooks, and the crochet hooks impart the essential character of the set, it is rosewood hook components that, in turn, impart the essential character of the set.
The applicable subheading for the crochet hook set will be 4417.00.8090, HTSUS, which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other. The rate of duty will be 5.1 percent ad valorem.
The second item, the plastic loom set, is packaged with a steel loom hook and instruction sheet, but without yarn or textiles. You indicate that the loom will be imported individually and in sets of four different sizes, and will be not be marketed as a child’s item, but rather as a general craft item. Each loom is constructed of colored plastic and is in the shape of two parallel bars, closely spaced, connected with semi-circular ends. The loom shape is flattened and has plastic pegs evenly spaced across its entire surface. There is also a single peg protruding from the edge of each curved end.
The loom, hook, and instructions also constitute a set as defined above. In this case, it is the loom that imparts the essential character, as the loom is essential to the task of weaving or knitting. It also predominates in weight and volume, and is the main item marketed to consumers.
The applicable subheading for the loom will be 3926.90.9980, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other (than certain enumerated items): Other: Other. The rate of duty will be 5.3 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/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division