CLA-2-82:OT:RR:NC:N4:415
Mr. TC Li
Fun-World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a pumpkin carving kit.
Dear Mr. Li:
In your letter dated December 29, 2020, you requested a tariff classification ruling.
An image was submitted in lieu of a sample.
The product under consideration is listed as the “Celestial Pumpkin Carving Kit,” style number 94856. The kit consists of the following: a carver knife, a plastic “goop scoop,” 50 milliliters of black paint, a plastic foam sponge, 10 grams of plastic glitter, 50 milliliters of glue, four paper stencils, and a bag of plastic stars. Per your correspondence, the pumpkin carving knife blade is made of metal, and the handle is plastic. You also indicated that the kit will be wholly manufactured and imported in retail ready packaging from one of these four countries: China, Vietnam, Taiwan, or India.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), 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 for classification purposes and that the carver knife would impart 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 “Celestial Pumpkin Carving Kit,” style number 94856, 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 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