CLA-2-82:OT:RR:NC:N4:415
Ms. Hoi Yiu Shek
Silver Timing Limited
8/F Pioneer Place, 33 Hoi Yuen Road
Kwun Tong, Hong Kong
China
RE: The tariff classification of a pumpkin carving kit with six stencils from China.
Dear Ms. Shek:
In your letter dated August 14, 2018, you requested a tariff classification ruling.
The pumpkin carving kit consists of a carving saw, a scraper scoop, and six stencils.
The carving saw is made of metal and the handle is polypropylene plastic. The blade and the handle are both three inches long. The handle is one inch wide and 0.1875 inches thick. The saw is a knife that is serrated on both sides. The handle is orange in color and has a jack-o-lantern shaped design on the surface. The carving saw serves the utilitarian function of cutting and shaping the pumpkin.
The scrapper scoop is made wholly of polypropylene plastic and is orange in color. It is 4.125 inches long, with the scoop measuring 2.25 inches long and the handle 1.875 inches long. The scoop and handle are 0.5 inches and 0.75 inches thick respectively. As for the width, the scoop is two inches wide and the handle is 0.875 inches wide. The handle is molded to look like three pumpkins stacked on each other. The scoop is intended to remove pulp from the pumpkin.
The stencils are made of paper. They are in six different patterns. Each stencil is 6.875 inches wide and 9 inches long. The stencils assist in the carving of the pumpkin.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI)s, taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character.
We consider this to qualify as a set put up for retail sale and that the carving saw would provide the essential character to this set, GRI 3(b) noted. Please refer to Headquarters ruling 966981, dated March 7, 2005.
The applicable subheading for the pumpkin carving kit will be 8211.92.4060, HTSUS, which provides for “[k]nives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [o]ther: [o]ther knives having fixed blades: [w]ith rubber or plastic handles: [o]ther: [o]ther.” The column one, general rate of duty is 1 cent each plus 4.6 percent ad valorem. The specific rate of duty, 1 cent, applies to each article in the set.
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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division