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NY M83252

May 30, 2006

CLA-2-52:RR:NC:N3:351 M83252


TARIFF NO.: 5511.10.0030

Lorianne Aldinger
Import Manager
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a yarn kit from China

Dear Ms. Aldinger:

In your letter dated May 8, 2006, you requested a tariff classification ruling.

The submitted sample is identified as “Knitting Set,” labeled “RoseArt® Begin to Crochet.” It includes a 3oz. skein of yarn (100% acrylic, staple fiber, decitex 775), a crochet tool, a plastic needle, and step-by-step instructions. By virtue of the weight and decitex, the yarn meets the tariff definition of "put up for retail sale" found in Note 4, Section XI, Harmonized Tariff Schedule of the United States (HTSUS). You indicate that the item includes everything needed to make the project.

You indicate the item will be marketed as a toy. However, it is not designed to amuse but to provide components necessary to crochet a hat or scarf.

It is the opinion of this office that the kit is a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods that:

(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.

In the set, the yarn imparts the essential character. The applicable subheading for the “Knitting Set” will be 5511.10.0030, HTSUS, which provides for yarn (other than sewing thread) of man-made staple fibers, put up for retail sale, of synthetic staple fibers, containing 85 percent or more by weight of such fibers, acrylic or modacrylic. The rate of duty will be 7.5 percent ad valorem.

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.


Robert B. Swierupski

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