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NY N020544




December 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5406.00.1040

Ms. Selena Bryant
Lillian Vernon Corp.
2600 International Parkway
Virginia Beach, VA 23452

RE: The tariff classification of a crocheting set from China

Dear Ms. Bryant:

In your letter dated Nov. 29, 2007, you requested a tariff classification ruling. The sample which you submitted was examined and disposed of.

You submitted Item 010147 “Crochet Activity Kit.” It is comprised of six balls of 100% polyester filament yarn with a plastic crochet hook, a plastic needle, and printed detailed instructions. The components are contained in a case made of coated paperboard; it measures approximately 10” x 7” x 3”, has a handle, and closes with a metal latch. Each ball of yarn weighs approximately 20 grams; the yarn meets the tariff definition of “put up for retail sale” found in Section XI, Note 4, Harmonized Tariff Schedule of the United States (HTSUS).

The kit is considered a set for tariff purposes and the essential character is imparted by the polyester yarn.

The applicable tariff provision for the Crochet Activity Kit will be 5406.00.1040, HTSUS, which provides for man-made filament yarn (other than sewing thread), put up for retail sale, synthetic filament yarn, of polyesters. The general rate of duty will be 7.5% 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/.

Subheading 5406.00.1040 falls within textile category 200. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at www.otexa.ita.doc.gov.

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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