CLA-2-95:RR:NC:N2:225
Ms. Irene Tsiavos
FunWorld
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a Pumpkin Goop Scoop™, a Pumpkin Carver “Carving Saw” and a Carving Tools 2 Pieces Pumpkin Carving Kit from China.
Dear Ms. Tsiavos:
In your letter dated February 24, 2009, you requested a tariff classification ruling.
You have submitted photographs and samples of the following articles:
Item 94604, Pumpkin Goop Scoop™, is a green, tongue-shaped plastic “scoop” that measures approximately 2-3/4” in width x 4” in length x 1/8” in thickness. The article is intended to serve as a hand-held “shovel” to scrape out the seeds and pulp from the interior of a carved pumpkin. It has curved sides which facilitates its movement along the interior walls of a pumpkin, and will be imported on a cardboard header.
Item 94605, Pumpkin Carver “Carving Saw”, is a plastic-handled carving implement with a thin metal blade that is used to cut a design into a pumpkin. Although referred to as a “saw”, it is actually a serrated cutting knife that will be imported on a cardboard header.
Item 94612, Carving Tools 2 Pieces Pumpkin Carving Kit, consists of the previously described Pumpkin Goop Scoop™ and Pumpkin Carver “Carving Saw” packaged together for retail sale on a cardboard header.
The applicable subheading for item 94604, Pumpkin Goop Scoop™, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware…of plastics: tableware and kitchenware: Other.” The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for item 94605, Pumpkin Carver “Carving Saw”, and item 94612, Carving Tools 2 Pieces Pumpkin Carving Kit, 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/.
We are unable to issue a ruling on item 94617, Pumpkin Paints 12 Pieces Pumpkin Decorating Kit, and item 94618, Carve & Sponge 10 Pieces Pumpkin Carving Kit, as the classification of the merchandise which is the subject of your request involves a consideration of whether articles used in preparation for a festive occasion may be classifiable in Chapter 95 as “festive.”
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade in Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250. If you wish, you may resubmit your request for a prospective ruling for item 94617, Pumpkin Paints 12 Pieces Pumpkin Decorating Kit, and item 94618, Carve & Sponge 10 Pieces Pumpkin Carving Kit, after the appropriate court case has been resolved.
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 Wayne Kessler at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division