CLA-2-71:RR:NC:SP:233 I89205
Mr. Dennis Shostak
Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403
RE: The tariff classification of Halloween whistles, maze puzzles, fake piercings, a pumpkin carving kit, and Halloween glow necklaces from China.
Dear Ms. Shostak:
In your letter dated December 3, 2002, you requested a tariff classification ruling.
The submitted samples are as follows:
Item Number 654610 is a blister pack containing four “Halloween Whistles”. The whistles are made of plastic and represent symbols of Halloween, i.e. skull, jack-o-lantern, ghost, and witch.
Item Number 6541770 is a blister pack containing eight “maze puzzles”. The object is to move the small silver ball from one end to the other or one point to another at the user’s discretion.
Item Number 6546920 is a package containing three “fake piercings”. These items are made of metal and can be applied to body parts at the user’s discretion.
Item Number 6520210 is a “Be Neat and Carve” pumpkin carving kit. It consists of a plastic-handled carving saw, a plastic scoop and an apron made of 100% polypropylene.
Item Number 6545820 is a package containing three “Halloween Glow Necklaces”. Each necklace is made of plastic (representing symbols of Halloween: a bat, skull, and jack-o-lantern) and coated wire; they are battery operated so when in operation, they glow in the dark. The unit price for each necklace is $.55.
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 “Be Neat and Carve” pumpkin carving 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 the carving saw appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the Halloween whistles will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the maze puzzles will be 9503.60.2000, HTS, which provides for “Puzzles and parts and accessories thereof.” The rate of duty will be free.
The applicable subheading for the fake piercings will be 7117.19.9000, HTS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the “Be Neat and Carve” pumpkin carving kit will be 8211.92.4060, HTS, which provides for “Other knives having fixed blades, and parts thereof: with rubber or plastic handles: other: other.” The rate of duty will be 1 cent each (piece) plus 4.6% ad valorem.
The applicable subheading for the Halloween Glow Necklaces will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty 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 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division