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HQ 082736

March 20, 1990

CLA-2 CO:R:C:G 082736 SLR


TARIFF NO.: 6307.90.9050

Mr. R.C. Willette
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: Knitting and Crochet Kit

Dear Mr. Willette:

This ruling is in response to your letter of December 30, 1987, on behalf of your client, IMRA R.I.T. Inc., requesting the classification of knitting and crochet kits under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Canada was forwarded for our examination.


The submited sample, Article 589/000, is a knitting and crochet kit consisting of a quilted textile, fold-over case fitted with various craft supplies. The case is made of 100 percent cotton with an inner pile of 100 percent polyester. It contains several pockets which house the following knitting accessories: a stitch counting guide, a tape measure, knitting needles, yarn bobbins, a knitting register, yarn needles, open stitch marker rings, and rubber point protectors. A 32 inch by 1/2 inch ribbon wraps around the case and, tied in a knot or bow, secures the above-mentioned accessories.


What is the proper classification of the subject knitting and crochet kit under the HTSUSA?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. When goods are prima facie classifiable under
two or more headings, GRI 3 must be consulted. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character.

The Explanatory Notes to GRI 3(b) indicate, in pertinent part, that "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie classifiable in different headings;

(b) consist of products or 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.

The instant knitting and crochet kit meets criteria (a), (b), and (c) above. At least two of the articles are classifiable in different headings: the tape measure in Heading 9017 and the yarn needles in Heading 3926. All of the components help one accomplish patterned as well as original knitting and crochet designs. Neatly packaged, this product is put up for sale directly to consumers without any need for repacking.

With the above elements satisfied, the essential character of the set must be determined to allow for proper classification. In general, "essential character" has been construed to mean the attribute which strongly marks or serves to distinguish an article. It may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.

After due consideration, it is Customs position that the fold-over case imparts the essential character of the set. It serves to organize and store all the other included components. Since this article is not of the type sold at retail on its own, a classification as luggage or flat goods would be improper. Consequently, Heading 6307, HTSUSA, other made-up articles of textiles, applies.


The merchandise in issue is classifiable in subheading 6307.90.9050, HTSUSA, which provides for other made-up articles, including dress patterns, other, other, other. The rate of duty is 7 percent ad valorem.

Pursuant to the United States-Canada Free Trade Agreement, goods classified under subheading 6307.90.9050, HTSUSA, which have originated from the territory of Canada, will be entitled to the following rate of duty: 5.6 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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