CLA-2-82:R:N4:119 817821
Ms. Lynn O'Beirn
Four Star International Trading Company
3330 East 79th Street
Cleveland, OH 44127
RE: The tariff classification of a Pumpkin Carving Kit from China
Dear Ms. O'Beirn:
In your letter dated December 21, 1995 you requested a tariff classification ruling.
The article to be imported is a 4-piece pumpkin carving kit on a blister card. It consists of a carver, a plastic scoop and two tea light candles. The carver is a knife measuring 6 inches in overall length with a 3-inch serrated metal blade and a plastic handle. The pumpkin carving kit is a set without 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 kit will be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the heading for the knife occurs last.
The applicable subheading for the 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. The duty rate will be 1 cent each plus 4.6 percent ad valorem. The specific rate of duty, 1 cent, applies to each article in the set.
In addition, the tea light candles (HTS 3406.00.0000) are subject to Anti-dumping duties of 54.21 percent under case No. A-570-504.
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.
If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division