CLA-2-63:RR:NC:TA:352 D81526

Ms. Deborah Heisler
World Waters
Candlemas
160 Woodward Drive
West Seneca, NY 14224

RE: The tariff classification of needlecraft kit from the United Kingdom.

Dear Ms. Heisler:

In your letter dated July 18,1998 you requested a classification ruling.

The submitted sample, identified as style EPX 22 Musical Harmony, is a needlecraft kit consisting of a rectangular piece of 100% cotton woven canvass with unfinished edges, lengths of cotton embroidery yarn in various colors, a sewing needle, an instruction chart indicating the design and color specifications, as well as, an instruction booklet. The kit is put up for retail sale in a plastic bag which is enclosed within a paper sleeve which is printed with marketing data about the kit. After the canvass is sewn in accordance with the instructions the tapestry scene may be framed as a wall hanging or incorporated as a decorative element on a pillow.

The applicable subheading for the needlecraft kit will be 6308.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale, other. The duty rate will be 12.4 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division