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NY R03313

March 20, 2006

CLA-2-44:RR:NC:2:230 R03313


TARIFF NO.: 4420.90.4500

Mr. Jack Scaba
Argento SC by Sicura Inc.
84 18th Street
Brooklyn, NY 11232

RE: The tariff classification of a wooden sewing caddy with sewing accessories from China

Dear Mr. Scaba:

In your letter dated February 20, 2006 you requested a tariff classification ruling.

Photographs of the product to be classified were submitted. The product is described as a “160-Piece Wooden Sewing Caddy.” It consists of a wooden sewing box containing thread and other sewing accessories. The box is constructed of solid wood and has a rosewood color finish on the outside and on the inside. It has a carry handle on top, a bottom drawer and a top storage area with compartments that pivot out for easy access. The drawers and compartments do not appear to be locked or secured. The box is designed to hold and organize sewing accessories and may be easily carried about within the home.

The wooden sewing caddy will be imported complete with various sewing accessories. Included are 100 spools of colored thread, scissors, needles, snaps, straight pins, safety pins, buttons, a thimble and other accessories. Some of the accessories are stored in a mini storage case that may be used for smaller projects or, as an added feature, for travel.

The “160-Piece Wooden Sewing Caddy” consists of different articles packed together directly for retail sale in a printed paperboard box. The sewing caddy and the sewing accessories are put up together for the specific activity of sewing. They meet the requirements for classification as “goods put up in sets for retail sale.” General Rule of Interpretation (GRI) 3 (b) states that “goods put up in sets for retail sale” shall be classified according to the article that imparts the essential character of the set. The essential character of this set is imparted by the wooden sewing caddy. The caddy exceeds all of the other articles in bulk, weight, value and durability. It is the featured component of the set.

The applicable subheading for the “160-Piece Wooden Sewing Caddy” will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Even though the thread is included as a constituent part of the set for classification purposes, it still falls within a textile category number, as if it were classified separately. Certain sewing threads from China are subject to quota and the requirement of a visa.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

Your inquiry does not provide enough information for us to give a classification and a textile category number for determining the quota and visa status of the thread. Your request for a ruling on the thread should include a representative sample of each kind (up to a limit of five kinds in one ruling). If the threads are all the same except for color, one sample will suffice. In addition, please state the fiber content (by weight or percentage), whether it is staple or filament fiber, whether the thread is single or plied, and whether or not the thread has been dressed for use as sewing thread. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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