CLA-2-55:OT:RR:NC:N3:351
Ms. Kelly Morrison
ALPI Customs Brokers
70 East Sunrise Highway, Suite 607
Valley Stream, NY 11581
RE: The tariff classification of a yarn kit from China and a yarn from Romania
Dear Ms. Morrison,
In your letter dated November 10, 2016, you requested a tariff classification ruling, on behalf of your client, Orchard Yarn.
You submitted two samples. Sample one identified as a yarn kit, One & Done - Bad Hair Day Knit Hat Kit. The yarn kit contains one skein of yarn composed of 70 percent acrylic yarn and 30 percent wool, a pair of size 11 (8mm) wooden knitting needles, a metal tapestry needle and a booklet with instructions/pattern on how to knit a hat.
Sample two is a skein of yarn, identified as New Basic 175, composed of 75 percent acrylic and 25 percent wool. Both yarns will be imported in skeins that weigh less than 500 grams which meets the tariff definition of “put up for retail sale” found in Section XI, Note 4(b) of the Harmonized Tariff Schedule of the United States (HTSUS). The samples will be retained.
It is the opinion of this office that the yarn, needles and instruction booklet comprise a set for tariff purposes. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The yarn imparts the essential character kit to the set.
The applicable subheading for the yarn kit, One & Done - Bad Hair Day Knit Hat Kit and New Basic 175, will both be 5511.20.0000, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staple fibers, containing less than 85 percent by weight of such fibers. 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
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division