CLA-2-55:OT:RR:NC:N3:351
Ms. Nancy deVries
Spinrite LP
320 Livingstone Avenue S
Listowel, Ontario N4W 3H3
RE: The tariff classification of yarn kits from Turkey
Dear Ms. deVries:
In your letter dated April 21, 2015 you requested a tariff classification ruling.
You submitted three sample knitting kits which you describe as an “Animal Hat Kit” and two “Animal Scarf Kits.” The scarf kits each contain a 100 gram ball of 100 percent acrylic staple fiber yarn, pre-knit attachments of yarn stuffed with 100 percent polyester fiberfill and polyester felt, pre-cut, to fashion the eyes and mouth. One of the scarf kits appears to have a dog motif; the other, a sheep motif. The hat kit which appears to have an owl motif contains 65 grams of 100 percent acrylic staple fiber yarn; pre-knit attachments for the eyes, nose and mouth; two braided pieces and two tassels. There were no tools or instructions included with the kits. Each kit is packaged separately.
The yarns of acrylic staple fibers are presented in balls of 100 grams or less; this means that the yarns easily meet the tariff definition of "put up for retail sale" found in Section XI, Note 4, Harmonized Tariff Schedule of the United States (HTSUS).
The kits meet the tariff definition of sets found in General Rule of Interpretation (GRI) 3(b), HTSUS, and will be classified according to the component which imparts the essential character to the set. We have determined that the yarn imparts the essential character to each set.
The applicable subheading for the yarn kits will be 5511.10.0030, HTSUS, which provides for “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing 85 percent or more by weight of such fibers: Acrylic or modacrylic.” The rate of duty will be 7.5 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division