CLA-2-82:OT:RR:NC:N4:110
Mr. David Prata
OHL International at CVS Health
Mall Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of pumpkin carving kits and a display tray from China
Dear Mr. Prata:
In your letter dated January 19, 2016, on behalf of your client CVS/pharmacy, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you.
The merchandise under consideration is the Pumpkin Carving Kit PDQ, CVS item number D91781. This item represents a retail countertop display tray that will be imported preloaded with two sell units of CVS item 970290 pumpkin carving kits. The countertop display tray is a paperboard container that has two slots in the middle and printed with the words “Pumpkin Carving Kit”. The display tray measuring approximately 16 inches long by 2 inches high by 3 inches wide. Each CVS item 970290 pumpkin carving kit includes a base metal awl with a plastic handle, a base metal serrated knife with a plastic handle, a plastic scoop with serrated edge and a stencil pattern booklet depicting the Disney characters. The tools are used to carve the Disney patterns into the pumpkin. Each kit is packaged together ready for retail sell.
In your letter, you requested the classification of the countertop display which you state will be imported into the U.S. in corrugate outer shipping cartons holding two displays (four sell units) each.
GRI 3(b) provides for the classification of goods put up in sets for retail sale. The rule states, in pertinent part, as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The ENs to GRI 3(b) state, in pertinent part, the following: (VIII) The factor which determines the essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
The carving tool kits and the countertop display tray are not a set. They do not meet the requirements of a set as they are not put up together to meet a particular need or carry out a specific activity. Using the tools (scoop, awl and knife) to carve the pumpkin and displaying the kits for sale are two distinct activities. Therefore, the kits and the display tray each will be classified separately in its appropriate heading, whether imported alone or together.
The carving tool kits consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., carving pumpkin). Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kits in question are within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.
The primary purpose of the pumpkin carving kits is to carve designs into a pumpkin. The carving knife fulfills this purpose and the other components contribute to the use of the knife or accent the carved designs. Without the other tools, the knife can still be used to carry out the kit’s carving designs. Therefore, in accordance with GRI 3(b) the essential character of the instant kits/sets is imparted by the carving knife.
The applicable subheading for the CVS item 970290 pumpkin carving kits will be 8211.92.4060, Harmonized Tariff Schedule of the United States (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 1cent each plus 4.6 percent ad valorem. The applicable subheading for the countertop display tray will be 4819.20.0040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Other. The duty rate 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 Hope Abada at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division