CLA-2-82:OT:RR:NC:1:118
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a pumpkin carving scraper from China.
Dear Mr. Crago-Edwards:
In your letter dated September 17, 2010, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
You describe the sample, item number A079JA01680, as a Halloween Pumpkin Carving Scraper. The packaging refers to it as a Jumbo Scraper Scoop. You state that it used to scrape and scoop seeds and other material from the inside of a pumpkin. The sample measures 3.5” wide x 1.75” deep and 9.5” long. It consists of a plastic handle that is attached to a stainless steel scoop with small teeth around the edges.
The applicable subheading for the Halloween Pumpkin Carving Scraper, item number A079JA01680, will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts) . The rate of duty will be 3.7% 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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division