CLA-2-95:RR:NC:SP:225 I89059
Mr. Bob Bresnahan
Pumpkin LTD dba Pumpkin Masters
P.O. Box 44068
Denver, CO 80201
RE: The tariff classification of a Decorator Punches, Flashing Pumpkin Light, Sculpt & Dye Kit from China.
Dear Mr. Bresnahan:
In your letter dated December 10, 2002, you requested a tariff classification ruling.
As indicated by the submitted samples, there are three items in question, identified as Decorator Punches, Flashing Pumpkin Light, and Sculpt & Dye Kit. The Decorator Punches consists of two stainless steel punch tubes (that measure approximately 3 inches in height and ½ inch and 1 inch in diameter, respectively) and a wooden doll that measures approximately 6 inches in height and ½ inch in diameter packaged together on a cardboard hang card. The are intended to work together to create designs on a pumpkin, with the punch tubes pushed into the pumpkin and the wooden dowel used to push the excess pumpkin out of the punch tubes. The Flashing Pumpkin Light is a plastic battery powered flashing jack-o-lantern decoration that measures approximately 4-1/2 inches in height and 3-1/2 inches in diameter. It has 3 flashing light bulbs that flash randomly in the eyes and nose. The item is packaged on a cardboard hang card and is intended as a decoration to create a scary environment for the Halloween holiday. The Sculpt & Dye Kit consists of a pumpkin decorating set comprised of 2 plastic handle sculpting tools with metal tips, 1 plastic poker, 1 plastic paint brush, and 2 dye tablets (red and green). The articles are used together to sculpt the pumpkin and use the dye tablets to dye the carved designs. The item is packaged on a cardboard hang card, and considered a set for Customs’ purposes.
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 2 different articles which are, prima facie, 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 repacking. 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 a 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 to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The Sculpt & Dye Kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for 9603 appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the Decorator Punches will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements.” The rate of duty will be 3.7 percent ad valorem, and remain the same in 2003.
The applicable subheading for the Flashing Pumpkin Light will be 9505.90.6000, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.
The applicable subheading for the Sculpt & Dye Kit will be 9603.30.2000, HTS, which provides for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5¢ each.” The rate of duty will be 2.6 percent ad valorem, and remain the same in 2003.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division