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 the Etch-A-Pumpkin Carving Kit from China
Dear Ms. Martin:
In your letter dated June 5, 2014, you requested a tariff classification ruling. As per your request, the sample is being returned to your attention.
The Etch-A-Pumpkin Carving Kit, CVS Item 969193, is designed for use on pumpkins. It is imported packaged for retail sale in a blister pack. The kit contains a stencil booklet, six stencils, one handle, four tips, and one plastic roller/poker tracing tool. A person chooses a stencil and tapes it to the pumpkin. The roller/poker wheel is used to perforate through the paper and skin of the pumpkin to transfer the design. Once the details have been transferred to the pumpkin, the user removes the stencil. The user now chooses a tip for his design and inserts it into the handle to etch the pumpkin. Each tip performs a different function and, once the tip has been selected, the person can outline the design. The “V’ tip shaped tip is used to etch the outline of the design. The “U” tip is used to create round edges within the design. The “rectangular” tip is used to clean out the center of the designs and create a flat uniform area. The “double V” tip is used to create 2 thin parallel lines.
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 Etch-A-Pumpkin 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 handle 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 Etch-A-Pumpkin Carving Kit, CVS Item 969193, 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division