CLA-2-82:OT:RR:NC:1:118
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a Floating Pumpkin Hanger Kit and a Floating Pumpkin Carving & Hanging Kit from China.
Dear Ms. Tsiavos:
In your letter dated February 25, 2011, you requested a tariff classification ruling.
Item 94641 is described as a Floating Pumpkin Hanger kit. It is packaged for retail sale and contains the following:
25 ½” stainless steel wire that has secured loops on either end and a 1” metal disk in between
Two plastic screws
Two metal screws
Plastic tie
The item is used to hang a carved pumpkin inside or outdoors.
Item 94642 is described as a Floating Pumpkin Carving & Hanging Kit. The submitted sample is packaged for retail sale and includes the following:
Floating Pumpkin Hanger kit that contains:
25 ½” stainless steel wire that has secured loops on either end and a 1” metal disk in between
Two plastic screws
Two metal screws
Plastic tie
Carving tool with a plastic handle and metal serrated blade
Plastic scooper
The item is used to carve a pumpkin and hang it inside or outdoors.
The applicable subheading for the Floating Pumpkin Hanger kit, item 94641, will be 7312.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated: stranded wire, ropes and cables: ropes, cables and cordage other than stranded wire: of stainless steel: fitted with fittings or made up into articles. The rate of duty will be free.
The applicable subheading for the Floating Pumpkin Carving & Hanging Kit, item 94642, 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 1¢ each + 4.6% 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