CLA-2-82:OT:RR:NC:N4:110
Mr. Carlos R. Roman
Sack & Menendez, Inc.
1604 Fourth Avenue – 33605
P.O. Box 986
Tampa, FL 33601
RE: The tariff classification of a pumpkin carving knife from China
Dear Mr. Roman:
In your letter dated April 27, 2015, on behalf of your client Signature Brands LLC, you requested a tariff classification ruling. Samples were submitted and will be returned to you.
The instant item, described as a 4-in-1 Carving Tool, consists of a small double serrated metal blade attached to a plastic handle. The end of the handle incorporates a plastic sculpting edge and “raker” edge. You have stated that the serrated blade is used to carve a pumpkin and that the sculpting edge and the “raker” are used to scrape and remove flesh from a pumpkin. The primary function of the tool is to carve and sculpt designs, such as a Jack-O'-Lantern face, into a pumpkin.
The 4-in-1 Carving Tool is composed of different components (i.e., a knife and a plastic scraping tool) and is therefore considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Inasmuch as no essential character can be determined for the instant item, GRI 3(b) does not apply. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. In this case, the knife falls last within heading 8211, HTSUS, in accordance with GRI 3(c).
You suggested classifying the 4-in-1 Carving Tool within subheading 8205.51.3060, HTSUS, 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): other (including parts). The Explanatory Note to heading 8205, HTSUS, provides in relevant part that heading 8205, HTSUS, "covers all hand tools not included in other headings of this Chapter or elsewhere in the Nomenclature . . . ." Thus, to be classified in heading 8205, the carving tool must not be provided for elsewhere. The instant item consists of a thin, sharp-edged serrated blade with a handle and is used to cut a design into a pumpkin. This type of tool comports with the common, lexicographic meaning of "knife." Multiple Customs and Border Protection rulings have classified carving knives in heading 8211, HTSUS. Therefore, your proposed classification is incorrect.
The applicable subheading for the 4-in-1 Carving Tool will be 8211.92.4060, HTSUS, 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 1cent each plus 4.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division