United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY NY1037 - NY NY1072 > NY NY1049

Previous Ruling Next Ruling

NY C88781

July 2, 1998

CLA-2-82:RR:NC:1:115 C88781


TARIFF NO.8213.00.9000

Mr. Miguel Ruiz

Miami International Forwarders

1801 NW 82 Avenue

Miami, Florida 33126-1013

RE: The tariff classification of a sewing kit from China.

Dear Mr.Ruiz:

In your letter dated June 3, 1998, you requested a tariff classification ruling on behalf of your client Dyno Merchandise Corp.

The sample you submitted is a sewing kit consisting of various sewing articles blister packed on a card. The sewing kit consists of the following: Scissors, tape measure, sewing/kit gauge, tracing wheel, pins, key chain, pin cushion, needles in compact, needle threader, thimble and seam ripper.

In your inquiry you cite NY ruling 895893 as a similiar set with exceptions. The scissor in this submitted sample has a cost of 23 cents and that this sample has a key chain included. You also would like a separate classification for each item in the set as it does not meet the criteria for a set due to the inclusion of the key chain.

It is the opinion of this office that the "sewing kit" is indeed a set similiar to the one ruled in NY 895893 and that the key chain which has a cost of 6 cents and weighs 1.41 grams is not going to change the essential character of the sewing kit. The sewing kit will be bought and sold as a "beginner's sewing kit".

Based on paragraph 3(b) of the General Rule of Interpretation, Harmonized Tariff Schedule of the United States, the article is considered to be set whose essential character is imparted by the scissors. The complete set will therefore be classified by the scissor provision.

The applicable subheading for the sewing kit will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors tailors' shears and similiar shears valued over $1.75 per dozen. The rate of duty will be 7.2 cents each and 7.2% ad valorem. The specific rate of duty, 7.2 cents each, applies to each item in the set. The case of pins and the case of needles are counted as one item each.

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 Melvyn Birnbaum at 212-466-5487.


Previous Ruling Next Ruling

See also: