CLA-2-84:OT:RR:NC:1:104
Mr. Joseph Stinson
Liss Global Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a pumpkin carving set from China
Dear Mr. Stinson:
In your letter dated January 2, 2013 you requested a tariff classification ruling. The submitted sample will be returned to you as per your request.
The Pumpkin Masters® “Power Saw Pumpkin Carving Tool” set, Item #66086, contains 1 power saw handle, 2 blades, 2 patterns, and 1 poker. The power saw handle is a plastic-handled carving implement that requires 4 AA batteries (batteries are excluded). The blade is a thin metal serrated cutting knife used to carve out (1) the bottom of the pumpkin and (2) the design on the pumpkin. The blades change quickly and easily. The poker is used to transfer the paper pattern to the pumpkin. The set is imported packaged for retail sale. Nothing will be added to the set subsequent to importation.
The set, as described above, constitutes "goods put up in sets for retail sale" according to General Rule of Interpretation “GRI” 3(b). GRI 3(b) provides, in relevant part, that such sets are classified by the component that imparts the essential character of the set. The primary purpose of a pumpkin carving kit is to carve designs into a pumpkin. The battery-operated carving tool, not the stencils or poker, does the carving. The instant pumpkin carving set is classified according to GRI 3(b) with the essential character of the set being imparted by the carving tool.
The applicable subheading for the Pumpkin Masters® “Power Saw Pumpkin Carving Tool” set, Item #66086, will be 8467.22.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Saws … Other”. The rate of duty will be free.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division