CLA-2-82:S:N:N3:119 806452
Mr. Kevin M. Diran
Armen Cargo Services
P.O. Box 280668
San Francisco, CA 94128
RE: The tariff classification of a "Pumpkin Patch Kid Tool" from
China
Dear Mr. Diran:
In your letter dated January 25, 1995, you requested a tariff
classification ruling on behalf of Concept Marketing, Santa Rosa,
CA.
The article to be imported is a pumpkin carver with a stainless steel
blade serrated on both sides and a plastic handle. The article measures
approximately 6 1/2 inches in overall length. It will be used to carve out
Jack-O-Lanterns at Halloween.
The applicable subheading for the "Pumpkin Patch Kid Tool" or pumpkin
carver 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. The rate of duty
will be 4.6 percent.
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