CLA-2-96:RR:NC:SP:221 G87214
Mr. Eric Kendall
HMS Mfg. Co.
1230 East Big Beaver Road
Troy, Michigan 48083
RE: The tariff classification of pumpkin carving kits from China.
Dear Mr. Kendall:
In your letter dated February 1, 2001, you requested a tariff classification ruling.
Five sample pumpkin carving kits were provided with your letter. The “Pumpkin Carving Kit” (#881) consists of a pumpkin carving knife, a plastic scoop, a felt tip pen and paper stencils. The “Pumpkin Carving Party Kit” (#898) consists of 4 carving knives, 2 felt tip pens, 1 plastic scraper, 2 glitter glue pens and paper stencils. “The Pumpkin Carving Party Kit” (#888) is identical to #898, except that #888 will contain four candles in addition to the articles contained in #898. Kit #882 contains only a plastic scraper. Kit #883 contains only a pumpkin carving knife.
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 pumpkin carving kits labeled #881, #888 and #898 are considered to be sets for tariff classification purposes. In each of these carving kits, no single component imparts the essential character, so the sets will be classified in accordance with GRI 3(c). In these kits, the heading for felt tip pens appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the above pumpkin carving kits #881, #888 and #898 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the plastic scraper (#882) will be 3924.10.5000, HTS, which provides for tableware and kitchenware, of plastics, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the pumpkin carving knife (#883) will be 8211.92.4060, HTS, which provides for knives with cutting blades, serrated or not (including pruning knives), other than the knives of heading 8208…other knives having fixed blades, other. The rate of duty will be 1 cent each plus 4.6 percent ad valorem.
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 Joan Mazzola at 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division