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The tariff classification of pumpkin carving kits from China.
Issued May 2, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L83759 (May 2, 2005)
Tariff classification
HTS codes: 8211.92.4060
Headings: 8211
Product description
We are returning the samples as you have requested. The merchandise is described as follows: Pumpkin carving kit, item 18182, is comprised of 1 carving knife, 1 plastic scoop and 1 plastic drill. The knife has a steel blade and plastic handle. The essential character of the set is imparted by the knife. Pumpkin carving kit, item 18304, contains 6 paper stencils, 1 carving knife, 1 plastic scoop and 1 plastic drill. The knife has a steel blade and plastic handle. The essential character of the set is imparted by the knife. Pumpkin carving kit, item CI009, includes 5 paper stencils, 2 knives, 1 candle (made of 62% palm oil and 38% paraffin), 1 metal safety holder, 1 marking pen and 1 plastic pumpkin scoop. Each knife has a steel blade and plastic handle. The essential character of the set is imparted by the knives.
CBP rationale
The applicable subheading for the pumpkin carving kits will be 8211.92.4060, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY L83759 May 2, 2005 CLA-2-82:RR:NC:N1:118 L83759 CATEGORY: Classification TARIFF NO.: 8211.92.4060 Mr. Randy Williams Seasons USA, Inc. 18644 East Powers Lane Aurora, CO 80015 RE: The tariff classification of pumpkin carving kits from China. Dear Mr. Williams: In your letter dated April 4, 2005, you requested a tariff classification ruling. We are returning the samples as you have requested. The merchandise is described as follows: Pumpkin carving kit, item 18182, is comprised of 1 carving knife, 1 plastic scoop and 1 plastic drill. The knife has a steel blade and plastic handle. The essential character of the set is imparted by the knife. Pumpkin carving kit, item 18304, contains 6 paper stencils, 1 carving knife, 1 plastic scoop and 1 plastic drill. The knife has a steel blade and plastic handle. The essential character of the set is imparted by the knife. Pumpkin carving kit, item CI009, includes 5 paper stencils, 2 knives, 1 candle (made of 62% palm oil and 38% paraffin), 1 metal safety holder, 1 marking pen and 1 plastic pumpkin scoop. Each knife has a steel blade and plastic handle. The essential character of the set is imparted by the knives. The applicable subheading for the pumpkin carving kits will be 8211.92.4060, Harmonized Tariff Schedule of the United States (HTS), 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, plus 4.6% ad valorem. The specific rate (1¢ each) applies to each piece in the set. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
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Classification of pumpkin carving sets
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