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N218864 N2 Ruling Active

The tariff classification of a pumpkin carving kit from China.

Issued June 6, 2012 by U.S. Customs and Border Protection.

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N2 N218864 (June 6, 2012)

Tariff classification

HTS codes: 8211.92.4060

Headings: 8211

Product description

The merchandise has been described as a Spooky Halloween Pumpkin Carving Kit, item number 42664. The kit contains a bonded instruction booklet with die cut patterns, 4-pairs of plastic spooky eyes, a plastic scoop, stainless steel saw knife with a plastic handle and a plastic poker. The items are packaged for retail sale.

CBP rationale

The applicable subheading for the Spooky Halloween Pumpkin Carving Kit, item number 42664, 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.

Full text

N218864 June 6, 2012 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8211.92.4060 Ms. Diane J. Grosso Horizon Group USA 76 Stirling Road Warren, NJ 07059 RE: The tariff classification of a pumpkin carving kit from China. Dear Ms. Grosso: In your letter dated May 23, 2012, you requested a tariff classification ruling. The merchandise has been described as a Spooky Halloween Pumpkin Carving Kit, item number 42664. The kit contains a bonded instruction booklet with die cut patterns, 4-pairs of plastic spooky eyes, a plastic scoop, stainless steel saw knife with a plastic handle and a plastic poker. The items are packaged for retail sale. The applicable subheading for the Spooky Halloween Pumpkin Carving Kit, item number 42664, 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 1¢ each + 4.6% ad valorem. 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 Kathy Campanelli at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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