CLA-2-85:RR:NC:1:108 F83018
Mr. Rolando E. Portal
Eckerd Corporation
PO Box 4689
Clearwater, Florida 33758
RE: The tariff classification of a stenciling kit from Japan.
Dear Mr. Portal:
In your letter dated February 7, 2000 you requested a tariff classification ruling.
The item in question is denoted as the Pumpkin Party Deluxe Carve and Stencil Kit (sample enclosed). It is composed of three inexpensive plastic utensils: a small hand scoop, a pick and a very small carving knife along with a CD-ROM (without sound). The items are packaged together for retail sale. The kit is designed so that the person can produce pictorial stencils generated from the CD-ROM program application, place them on a pumpkin and utilize the utensils for the appropriate carving design.
Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
A. Consist of at least two different articles which are, prima facie, classifiable in different headings.
B. Consist of products or articles put up together to meet a specific activity; and
C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).
The Pumpkin Party Deluxe Carve and Stencil Kit meets the three-part test and is considered a set. There are at least two articles, which are prima facie classifiable in different headings. The products together enable the user to actively stencil and carve a pumpkin in an organized and selective manner. The items are put up in a manner suitable for sale directly to users without repackaging.
Upon examination of the sample and the nature of the kit as a whole it is the opinion of this office that all of the items within the kit contribute equally to the activity of stenciling and carving a pumpkin. No single item can be viewed as having an essential character. Therefore the classification of this set will be in accordance with Rule 3c of the General Rules for the Interpretation of the Harmonized System (GRI).
The applicable subheading for the Pumpkin Party Deluxe Carve and Stencil Kit will be 8524.39.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Discs for laser reading systems: Other: Other. The rate of duty will be 2.7 percent 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 Michael Contino at 212-637-7039.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division