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The tariff classification of a Pumpkin Carving Kit from China
Issued October 19, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 815629 (October 19, 1995)
Tariff classification
HTS codes: 8211.92.4060
Headings: 8211
Product description
The kit consists of a plastic scoop, measuring approximately 5 inches, shaped as a pumpkin; and a blunt carving knife with plastic handle and thin, metal blade, serrated on 2 edges, measuring approximately 6 inches in overall length, with an approximately 3-inch blade. We consider the Pumpkin Carving Kit to be a set which does not have an essential character. Therefore, based on Rule 3(c) of the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States (HTS), the kit will be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this kit, the heading for the knife occurs last.
CBP rationale
The applicable subheading for the Pumpkin Carving Kit will be 8211.92.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades, and parts thereof: with rubber or plastic handles.
Full text
NY 815629 October 19, 1995 CLA-2-82:R:N4:119 815629 CATEGORY: Classification TARIFF NO.: 8211.92.4060 Mr. Jerome Berger Circle International, Inc. One World Trade Center, Suite 3973 New York, New York 10048-0267 RE: The tariff classification of a Pumpkin Carving Kit from China Dear Mr. Berger: In your letter dated October 10, 1995, you requested a tariff classification ruling on behalf of Sunhill Industries, Inc., Stamford, Connecticut. The sample you submitted consists of a blister-packed pumpkin-carving kit. The kit consists of a plastic scoop, measuring approximately 5 inches, shaped as a pumpkin; and a blunt carving knife with plastic handle and thin, metal blade, serrated on 2 edges, measuring approximately 6 inches in overall length, with an approximately 3-inch blade. We consider the Pumpkin Carving Kit to be a set which does not have an essential character. Therefore, based on Rule 3(c) of the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States (HTS), the kit will be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this kit, the heading for the knife occurs last. The applicable subheading for the Pumpkin Carving Kit will be 8211.92.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades, and parts thereof: with rubber or plastic handles...other. The rate of duty will be 1 cent each plus 4.6 percent ad valorem. The specific rate of duty, one cent, applies to each article in the set. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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