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NY J82940

April 17, 2003

CLA-2-73:RR:NC:1:118 J82940


TARIFF NO.: 7319.10.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of an emergency repair kit from China.

Dear Ms. Grego:

In your letter dated March 26, 2003, you requested a tariff classification ruling. The sample that you have submitted with your request will be returned to you as requested.

You have described your sample as an emergency repair kit, number SKU 145658 – style number 826. This kit consists of a small plastic case containing six pre-threaded needles, two plastic buttons and one safety pin. This plastic case is enclosed in a blister package with a roll of double-sided hem tape measuring 1.3 meters long and approximately 2 centimeters wide.

Upon examination of the kit, it is the opinion of this office that it is a set and that none of the items impart an essential character. They all equally contribute to the nature and character of the set. Therefore, classification will be in accordance with GRI 3c, which states they shall be classified under the heading, which occurs last in numerical order among those which equally merit equal consideration.

The applicable subheading for the emergency repair kit will be 7319.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: sewing, darning or embroidery needles. The duty rate will be free.

Consideration was given to classifying your product in subheading 9605.00.0000, HTS, as you have suggested. However, that classification was deemed inappropriate because it was not packaged in the form of travel set.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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