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NY L85805

June 27, 2005

CLA-2-95:RR:NC:SP:225 L85805


TARIFF NO.: 9503.90.0080

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of The Real Knit & Gem Machine from China.

Dear Mr. Maher:

In your letter dated June 20, 2005, on behalf of RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of The Real Knit & Gem Machine identified as style number 4745, which is being returned upon your request.

The Real Knit & Gem Machine consists of a purple and plastic knitting machine with a crank handle, 400 feet of pink and purple eyelash yarn, a plastic needle, and a fourteen page illustrated instruction booklet for assembling the machine and completing sewing projects. The articles are packaged together inside an illustrated cardboard box. The knitting machine, which is clearly a limited use version of a real knitting machine, measures approximately 4 inches in height and 7 inches in diameter with an interior comprised of plastic hooks. These hooks move up and down and grab the yarn when it’s fed through the center of the machine and the handle is turned clockwise. By utilizing the accessories supplied and following the instructions provided, a child eight years of age and older will derive amusement by shaping the yarn and sewing rudimentary scarves, hats, shawls, purses, etc.

This office believes that the knitting machine is the dominant item of the set and that the yarn and sewing needle function as accessories for the machine. Therefore, The Real Knit & Gem Machine will be classified as a toy under 9503.90.0080 of the Harmonized Tariff Schedule.

The applicable subheading for The Real Knit & Gem Machine identified as style number 4745 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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