CLA-2-84:OT:RR:NC:1:104
Mr. Mathew Samuel
Michaels Stores Procurement Company Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of a Yarn Roller from China
Dear Mr. Samuel:
In your letter dated September 30, 2013 you requested a tariff classification ruling.
A sample of the Yarn Roller, vendor style #YW-001, was submitted to this office and will be returned. The yarn roller is used to take yarn and roll it up into a ball shape. It contains a bobbin that is attached to the spool and a plastic shell that goes on top of the bobbin. The yarn roller contains a winder to turn the spool so the yarn can be wound round the bobbin until there is enough yarn for use. The yarn is then cut and the bobbin is removed.
In your ruling letter, you suggested tariff number 8205.59.5560 of the Harmonized Tariff Schedule of the United States (“HTSUS”) be considered as a classification for the Yarn Roller. Consideration was given to your proposed classification of 8205.59.5560, HTSUS, which provides other hand-tools. However, Note 1 to Chapter 82 states in pertinent part that “this chapter covers only articles with a blade, working edge, working surface or other working part of: (a) base metal;...” Inasmuch as the Yard Roller consists of a plastic bobbin, classification within Chapter 82 would be incorrect.
The applicable subheading for the Yarn Roller, vendor style #YW-001, will be 8445.40.0000, HTSUS, which provides for “Machines for preparing textile fibers, spinning doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447: Machines for preparing textile fibers: Textile winding (including weft winding) or reeling machines”. The rate of duty will be 3.7 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division