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NY L84044




April 14, 2005

CLA-2-54:RR:NC:N3:351 L84044

CATEGORY: CLASSIFICATION

TARIFF NO.: 5401.10.0000, 5406.10.0040

Troy D. Crago
Import Specialist
ATICO International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a sewing kit from China

Dear Mr. Crago:

In your letter dated March 28, 2005, you requested a tariff classification ruling.

The submitted sample is identified as Item Number C038LA00160 – 100 Piece Sewing Kit Set. The set is packaged in a plastic bubble pack that you indicate is intended for retail sale. It is not intended as a travel set. Included in the set are forty-nine rolls of polyester thread (six small spools, four medium, four large, and 36 cardboard tubes), a 25” tape measure, sixteen sewing needles, a threader, a fabric pincushion, and 32 plastic-tipped pins. You state the value of each set is $0.63.

The yarns appear to be filaments with a final “Z” twist. If they are dressed for sewing thread, they will meet the tariff definition for sewing thread found in Note 5 to Section XI, Harmonized Tariff Schedule of the United States (HTS) and will be classified in heading 5401, which provides for sewing thread of man-made filaments. If, however, the yarns do not meet the tariff definition of sewing thread, they would be classifiable in heading 5406, which provides for man-made filament yarn (other than sewing thread), put up for retail sale. (The yarns meet the tariff definition of "put up for retail sale" found in Note 4, Section XI, HTS.)

In the opinion of this office, the 100 items constitute a “set put up for retail sale" pursuant to General Rule of Interpretation 3(b), HTS, resulting in their classification by the component which gives the set its essential character; further, it is our opinion that the yarn/thread is the item that imparts the essential character to this set.

If the yarns satisfy the tariff definition of sewing thread, the applicable subheading for the sewing kit will be 5401.10.0000, HTS, which provides for sewing thread of man-made filaments, whether or not put up for retail sale: Of synthetic filaments. The duty rate will be 11.4 percent ad valorem.

If the yarns do not satisfy the tariff definition of sewing thread, the applicable subheading for the sewing kit will be 5406.10.0040, HTS, which provides for man-made filament yarn (other than sewing thread), put up for retail sale, of polyesters. The general rate of duty will be 7.5 percent ad valorem.

Both of the above tariff provisions fall within textile category designation 200. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at www.otexa.ita.doc.gov.

The sample will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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