CLA-2-82:RR:NC:1:118 G87082
Ms. Jennifer Scott
Expeditors International
of Washington, Inc.
21318 64th Ave. South
Kent, WA 98032
RE: The tariff classification of a Pumpkin carving kit for Halloween from China.
Dear Ms. Scott:
In your letter dated February 5, 2001, on behalf of your client, Pumpkin LTD, dba Pumpkin Masters, Denver CO, you requested a tariff classification ruling.
You have described your submitted sample as a Pumpkin carving and decorating set called Sparkling Pumpkin Jewels. The kit consists of 1 plastic drill to make holes in the carved pumpkin, 50 marbles to put into holes punched into the pumpkin, 2 patterns for decorations, and 1 plastic handled steel v cutter. It will be used for decorating and sculpting pumpkins for celebrating the Halloween Holiday. When completed, the user places a light inside of the pumpkin.
The item is a set. When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In this instance, we have concluded that there is no essential character for the set. Therefore, it shall be classified under the heading, which occurs last in numerical order among those which equally merit consideration. In this instance, the sculpting tool classification is the classification, which occurs last.
The applicable subheading for the Sparkling Pumpkin Jewels will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for household tools and parts thereof: of iron or steel: other: other (including parts). The duty rate will be 3.7% 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 this 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 212-637-7025.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division