CLA-2-82:RR:NC:1:118 G81860
Ms. Jennifer Scott
Expeditors International
of Washington, Inc.
21318 64th Ave. South
Kent, WA 98032
RE: The tariff classification of Pumpkin carving kits for Halloween from China.
Dear Ms. Scott:
In your letter dated August 30, 2000, on behalf of your client, Pumpkin LTD, dba Pumpkin Masters, Denver CO, you requested a tariff classification ruling.
You have described your submitted samples as follows:
Item #1 is called “Easy Carve”. This pumpkin carving kit consists of: 5 different stick on patterns, 1 tea candle, 1 small plastic scoop, used to scoop the insides of the pumpkin out, or to skin the pumpkin, 1 small cutting implement (durasaw) to carve the pumpkin, and 1 small plastic poker to push the pattered pieces out of the pumpkin. It will be used for sculpting rather than carving pumpkins for celebrating the Halloween Holiday.
Item #2 is called a Sculpting Kit. The kit consists of 8 paper patterns, 1 plastic poker, 1 plastic handled steel tie skinner, 1 plastic handled steel v cutter, and 1 plastic handled steel raker. It will be used for sculpting rather than carving pumpkins for celebrating the Halloween Holiday.
Item #3 is called a Punch Out Kit. The kit consists of 1 plastic scoop, 1 wooden mallet, and 2 tin plated steel pumpkin cutters (deep cookie cutters). It will be used to create and design a Halloween Holiday decoration, using a pumpkin, rather than carving. Plus when an inside light is used the design will decorate the walls.
Item #4 is called a Kid’s Carving Kit. The kit consists of 1 durasaw, 1 plastic poker, 1 crayon, 1 plastic scoop and 4 color-on patterns for design. It will be used for carving and for decorating pumpkins during the Halloween Holidays.
Item #5 is called the Family Fun Pak. It consists of 4 patterns for pumpkin design, 2 sets of stickers, 2 crayons, 2 durasaws, 2 small paint brushes, 1 set of paints consisting of 6 different colors, 1 plastic scoop, and 1 plastic poker. It will be used for designing pumpkins during the Halloween Holidays.
The durasaws in kits 1, 4 and 5 are approximately 5” in overall length with a 2 ½” plastic handle and a 2 ½” serrated steel blade.
All five items are sets. When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In all five instances, we have concluded that there is no essential character for the sets. Therefore, they shall be classified under the heading, which occurs last in numerical order among those which equally merit consideration. In these instances, the durasaw (item #1), steel raker (item #2), pumpkin cutter (item #3), crayon (item #4 and item #5) classifications are the classifications which occur last.
The applicable subheading for the Easy Carve (item #1) will be 8211.92.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not, other than knives of heading 8208, and blades thereof: other knives having fixed blades: with rubber or plastic handles: other: other. The duty rate will be 1 cent each + 4.6% ad valorem.
One of the items in the Easy Carve kit is a candle. The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers and tea light candles are within the scope of the antidumping duty order on petroleum wax candles from China.
The applicable subheading for the Sculpting Kit (item #2) will be 8205.51.3060, HTS, which provides for household tools and parts thereof: of iron or steel: other: other (including parts). The duty rate will be 3.7% ad valorem.
The applicable subheading for the Punch Out Kit (item #3) will be 8205.51.3030, HTS, which provides for household tools and parts thereof: of iron or steel: other: kitchen and table implements. The duty rate will be 3.7 % ad valorem.
The applicable subheading for the Kid’s Carving Kit and the Family Fun Pak (items #4 and #5) will be 9609.90.8000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The duty rate will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 Kathy Campanelli at 212-637-7025.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division