CLA-2-84:OT:RR:NC:1:104
Ms. Cheryl L. Martin
CVS/pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Surface Carving Kit from China
Dear Ms. Martin:
In your letter dated May 15, 2013 you requested a tariff classification ruling. As requested, the sample will be returned to you.
The Surface Carving Kit, CVS Item 934031, is designed for use on pumpkins. It is imported packaged for retail sale in a blister pack. The kit contains one pattern book containing twelve different patterns, three interchangeable carving tips, one tip holder and one pounce wheel. A person trims a pattern and attaches the trimmed pattern to the pumpkin. The pounce wheel is used to transfer the design to the pumpkin. Once the transfer is complete, the paper pattern is removed. The design can then be carved into the pumpkin. The “V” shaped tip is used to carve the outline of the design. The square shaped tip is used to remove large areas of pumpkin skin and smooth carved areas. The “U” shaped tip is used to follow curves and details within the design.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and, if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) provides that a composite article or set such as the instant sample is to be classified in the heading that provides the most specific description. Since the description of the surface carving kit contains components that are equally specific, the carving kit then cannot be classified under GRI 3 (a). Accordingly, we must next consider the classification of the item under GRI 3 (b) that covers, among other things, goods put up in sets for retail sale.
Explanatory Note X to GRI 3 (b) provides that merchandise is a set put up for retail sale if it (a) is composed of at least two different items classifiable in different headings, (b) consists of items put up together to meet a particular need (in this instance, carving a pumpkin) and (c) is 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 component that gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
After considering all of these factors, this office has concluded that no one component gives the kit its essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the tip holder is classified in the heading which occurs last in numerical order among those equally meriting consideration.
In accordance with GRI 3(c), the applicable subheading for the Surface Carving Kit, CVS Item 934031, will be 8466.10.0130, HTSUS, which provides for “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Holders for replaceable cutting or drill inserts”. The rate of duty will be 3.9 percent 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division