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NY M87567




November 17, 2006

CLA-2-58:RR:NC:TA:352 M87567

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.1000

Ms. Rachael Harris
WM Wright Company
6050 Dana Way
Antioch, TN 37013

RE: The tariff classification of craft kit consisting of an embroidered motif and various yarns, spangles and beads to decorate the motif packed in a retail container from Malaysia.

Dear Ms. Harris:

In your letter dated October 2, 2006 you requested a tariff classification ruling. The sample is being returned as requested.

The submitted sample, designated as “Color It, DIY Kit”, is a craft kit packed in a plastic bag with a cardboard header printed with marketing data ready for retail sale. The set consists of an embroidered motif measuring 12” X 6” which has been stitched with the outlines of several butterflies as well as having embroidery stitches finishing the edges of the motif. In addition, the set consists of two 3” color pencils, an envelope containing approximately 50 glass beads, 25 plastic sequins, a yard of polyester thread, a sewing needle and a 4” piece of gimped decorative cordage. The motif consists of a bleached plain woven ground fabric composed of 55% polyester and 45% cotton that has been cut to a rectangle and embroidered as described above. The various components of the set are designed to be used to decorate the motif by filling in the butterfly outlines with the sequins, beads and cordage to create the finished butterfly motif which may be used to decorate an unlimited array of articles such as clothing, books or other personal articles. It should be noted that no instructions on how to decorate the motif are provided and thus the design of the finished product is left exclusively to the imagination of the user.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the “Color It DIY Kit” to be a set for tariff classification purposes, with the essential character imparted by the embroidered motif.

Your correspondence suggests that you believe that the appropriate classification for this set is in subheading 6307.90.9889, HTSUS, which provides for other made up articles of textile fabric. Since this provision is a residual basket provision, it would only apply if there were not a more specific provision. Since the essential character of this retail set is imparted by the embroidered motif and heading 5810, HTS, provides for among other things embroidered motifs, this provision more specifically provides for this article and thus classification in subheading 6307.90.9889, HTS, is precluded.

The applicable subheading for the craft kit designated as “Color It! DIY Kit” will be 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, badges, emblems, and motifs. The rate of duty will be 4.2 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 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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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