A80466 A8 Ruling Active

The tariff classification of the "Pumpkin Eyes Carve Kit" and the "Sound and Light Box" from China

Issued March 6, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.89.9090

Headings: 8543

Product description

As indicated by the submitted samples, the "Pumpkin Eyes Carve Kit" consists of a plastic scoop, a metal carving saw with plastic handle, and a set of plastic eyeballs connected to a plastic battery case. The saw is used to cut open the top of a pumpkin, as well as to cut out the eyes, nose and mouth. The scoop is used to remove the seeds and other material inside the pumpkin. Once the pumpkin has been cleaned and carved, the plastic eyeballs with battery case is inserted through the top opening and the adjusted so that the eyeballs are aligned with the pumpkin eye openings. When switched on, the eyeballs will blink intermittently, creating a special effect. The "Sound and Light Box" consists of a circular plastic housing containing a battery holder, a sound emitting device, and three (3) flashing lights. This is intended to be placed inside the pumpkin and, when activated, will produce a howling type laugh associated with Halloween. In addition, the flashing lights will illuminate the inside of the pumpkin.

CBP rationale

The applicable subheading for the "Pumpkin Eyes Carve Kit" and the "Sound and Light Box" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus,.

Full text

NY A80466 March 6, 1996 CLA-2-85:RR:NC:MA: 112 A80466 CATEGORY: Classification TARIFF NO.: 8543.89.9090 Ms. Maryanne Day The Paper Magic Group, Inc. 401 Adams Avenue Scranton, PA 18501-0977 RE: The tariff classification of the "Pumpkin Eyes Carve Kit" and the "Sound and Light Box" from China Dear Ms. Day: In your letter dated February 14, 1996, you requested a tariff classification ruling. As indicated by the submitted samples, the "Pumpkin Eyes Carve Kit" consists of a plastic scoop, a metal carving saw with plastic handle, and a set of plastic eyeballs connected to a plastic battery case. The saw is used to cut open the top of a pumpkin, as well as to cut out the eyes, nose and mouth. The scoop is used to remove the seeds and other material inside the pumpkin. Once the pumpkin has been cleaned and carved, the plastic eyeballs with battery case is inserted through the top opening and the adjusted so that the eyeballs are aligned with the pumpkin eye openings. When switched on, the eyeballs will blink intermittently, creating a special effect. The "Sound and Light Box" consists of a circular plastic housing containing a battery holder, a sound emitting device, and three (3) flashing lights. This is intended to be placed inside the pumpkin and, when activated, will produce a howling type laugh associated with Halloween. In addition, the flashing lights will illuminate the inside of the pumpkin. The applicable subheading for the "Pumpkin Eyes Carve Kit" and the "Sound and Light Box" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus,..., not specified or included elsewhere in Chapter 85. The rate of duty will be 3.4 percent ad valorem. 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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