CLA-2-96:RR:NC:2:224 J81070
Mr. Joseph Stinson
Liss Global Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a pumpkin carving kit from China.
Dear Mr. Stinson:
In your letter dated February 3, 2003, you requested a tariff classification ruling.
A sample was provided with your letter. The pumpkin carving kit (item 931861) includes 5 paper stencils, 2 utility candles, 1 plastic pumpkin scoop, 1 felt tipped marker, 1 carving tool, 1 etching tool, and 1 designer tool. These items are packaged for retail sale in a plastic box. As you requested, the sample is being returned.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are classifiable in different headings; (b) consist of 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.
The pumpkin carving kit is considered a set for tariff classification purposes. In this kit no single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this kit, the heading for felt tipped pens and markers appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the pumpkin carving kit, item # 931861, will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division