CLA-2-82:RR:NC:N1:118 L83278
Mr. Randy Williams
Seasons USA, Inc.
18644 East Powers Lane
Aurora, CO 80015
RE: The tariff classification of a pumpkin carving kit from China.
Dear Mr. Williams:
In your letter dated February 20, 2005, you requested a tariff classification ruling. We are returning the sample as you have requested.
Pumpkin Tool BoxTM, item CI007, is a 15 piece pumpkin carving kit comprised of 5 paper stencils, 1 plastic pumpkin scoop, 2 candles (made of 62% palm oil and 38% paraffin), 2 metal safety holders, 1 marking pen, 1 carving tool, 1 designer tool, and 1 etching tool, packed in a fitted plastic box. Each knife has a stainless steel blade and plastic handle. The essential character of the set is imparted by the knives.
The applicable subheading for the pumpkin carving kit will be 8211.92.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof, other, other knives having fixed blades, with rubber or plastic handles, other, other. The rate of duty will be 1¢ each, plus 4.6% ad valorem. The specific rate (1¢ each) applies to each piece in the set.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division