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NY M84462




July 17, 2006

CLA-2-44:RR:NC:2:230 M84462

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.6500

Ms. Annette Cohen
Allstar Marketing Group LLC
4 Skyline Drive
Hawthorne, NY 10532

RE: The tariff classification of a sewing ottoman box with sewing accessories from China

Dear Ms. Cohen:

In your letter dated June 19, 2006 you requested a tariff classification ruling.

The ruling was requested on a product referred to as the “Singer Sewing Ottoman w/ 255 pc Sewing Accessories”, item # 19529. A sample of the product was submitted for our review.

The sample consists of a sewing box on four legs containing sewing supplies. The box measures overall 12-3/4” long x 9-3/4” wide x 10-3/4” high (including the 4” high legs). It is made of medium density fiberboard (MDF) and covered on the outside with fabric. The inside is lined with fabric and has a removable divided plastic tray. The box has a hinged cushioned lid, on top of which one may rest one’s feet. The furniture “footstool” aspect of the product is secondary to the primary function as a sewing box.

The sewing ottoman box contains 255 sewing accessories, which include 18 spools of thread, 12 cardboard tubes of thread, 6 plastic bobbins, 56 sewing needles, 50 safety pins, 40 straight pins with colored heads, 30 buttons, 24 snaps, 10 mini-hooks, 2 thimbles, 2 needle threaders, 2 measuring tapes, 2 pin cushions and 1 scissors.

The sewing ottoman box and the sewing accessories are put up together for the specific activity of sewing. They are packed together and will be sold together directly to the ultimate purchaser. The sewing ottoman box and accessories are classifiable together as “goods put up in sets for retail sale”. The essential character of the set is imparted by the wooden sewing box.

The applicable subheading for the “Singer Sewing Ottoman w/ 255 pc Sewing Accessories”, item # 19529, will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, lined with textile fabrics. The rate of duty will be free.

Even though the thread is included as a constituent part of the set for classification purposes, it still falls within a textile category number, as if it were classified separately, for quota and visa purposes. Certain sewing threads from China are subject to quota and the requirement of a visa.

You describe the yarns as sewing thread of 85% cotton, 15% polyethylene staple fibers. Note 5 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states:

For purposes of headings 5204, 5401 and 5508, the expression "sewing thread" means multiple (folded) or cabled yarn:

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g; (b) Dressed for use as sewing thread; and (c) With a final "Z" twist.

The yarns are put up on spools, tubes, and bobbins. However, we are unable to determine from our examination whether or not the yarns have been dressed. Further, our examination reveals that the yarns have a final “S” twist, precluding their classification as sewing thread.

The yarn meets the tariff definition of "put up for retail sale" found in Note 4 to Section XI, HTSUS.

The applicable heading for the cotton yarns will be 5207, HTSUS, which provides for cotton yarn (other than sewing thread) put up for retail sale. Items classified in HTSUS heading 5207 fall within 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 holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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