CLA-2-82:S:N:N3:119 899065
Ms. Juanita B. Remick,
National Sales Director
Sunstar Industries, Inc.
6327 Alondra Boulevard
Paramount, California 90723
RE: The tariff classification of a Halloween Pumpkin Carving Kit
from Taiwan
Dear Ms. Remick:
In your letter dated June 7, 1994, you requested a tariff
classification ruling.
The merchandise for which you request a classification is a
seven-piece Halloween Pumpkin Carving Kit. The seven items are
packed together on a
retail blister card, and consist of the following: three pumpkin-
cutting knives; one scoop; and three pumpkin-carving tools. A
sample of the kit was submitted.
The largest of the pumpkin-cutting knives has a steel blade
with a double serrated edge, and a plastic handle. The knife
measures approximately 6-1/4 inches in overall length. This knife
is used to cut the lid of the pumpkin. The two other knives are
smaller, and each has a steel blade with a single serrated edge,
and a plastic handle. One knife has an overall length of 5-1/4
inches; the other knife has an overall length of 4 inches. The
scoop in the kit is entirely of plastic, and measures 5 inches in
overall length. This item is used for cleaning out seeds and
strings. The three pumpkin-carving tools are pointed, and are
entirely of plastic. Two of these carving tools are for making
holes in the pumpkin, and measure 2-1/2 inches in overall length.
The third tool is a poker, and has a needle-point shape to make
holes along the design lines. It measures 2-3/4 inches in overall
length.
We consider the Halloween Pumpkin Carving Kit to be a set
which does not have an essential character. Therefore, based on
Rule 3 (c) of the General Rules of Interpretation (GRI) of the
Harmonized Tariff Schedule of the United States (HTS), the complete
unit will be classified under the heading which occurs last in
numerical order among those which equally merit consideration.
The applicable subheading for the Halloween Pumpkin Carving
Kit will be
8211.92.4060, Harmonized Tariff Schedule of the United States
(HTS), which
provides for other knives having fixed blades, and parts thereof:
with rubber or plastic handles: other: other. The rate of duty
will be 1 cent each plus 4.6 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport