The tariff classification of “Pumpkin Masters Pumpkin Carving Pattern Book,” Item # 969028, from China.
Issued June 19, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4903.00.0000
Headings: 4903
Product description
The book contains eight Halloween themed patterns for carving pumpkins. The classic Halloween patterns include a haunted house, a witch, Dracula, a black cat, a ghost, the words “trick or treat,” a werewolf and the Grim Reaper. There are carving instructions on the inside cover of the book that detail the pumpkin carving process. The book measures approximately 10 ½” by 7 ¼” and is intended for use during the Halloween season. We are unable to classify the Contest Winners Pattern Collection because no sample was provided.
CBP rationale
The applicable subheading for the “Pumpkin Masters Pumpkin Carving Pattern Book” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books.
Full text
N253997 June 19, 2014 CLA-2-49:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4903.00.0000 Aaron Cullen CVS One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Pumpkin Masters Pumpkin Carving Pattern Book,” Item # 969028, from China. Dear Mr. Cullen: In your letter dated May 16, 2014, you requested a tariff classification ruling. The ruling was requested on “Pumpkin Masters Pumpkin Carving Pattern Book,” Item # 969028, which is available in two styles “Classic Pattern Collection” and “Contest Winners Pattern Collection”. A sample of the “Classic Pattern Collection” was submitted for our examination and will be returned to you as requested. The book contains eight Halloween themed patterns for carving pumpkins. The classic Halloween patterns include a haunted house, a witch, Dracula, a black cat, a ghost, the words “trick or treat,” a werewolf and the Grim Reaper. There are carving instructions on the inside cover of the book that detail the pumpkin carving process. The book measures approximately 10 ½” by 7 ¼” and is intended for use during the Halloween season. We are unable to classify the Contest Winners Pattern Collection because no sample was provided. The applicable subheading for the “Pumpkin Masters Pumpkin Carving Pattern Book” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free. 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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