NY 807079 - The tariff classification of a "Creative Pumpkin Carver", a "Carve & Candle Kit" and a "Tools for Ghouls-Pumpkin Carving Kit" from China - United States International Trade Commision Rulings

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NY 807079

March 02, 1995

CLA-2-82:S:N:N3:119 807079

CATEGORY: CLASSIFICATION

TARIFF NO.: 8211.92.4060

Mr. A. Silvey
Silvey Shipping Co., Inc.
Bldg. 75 - North Hangar Road - Suite 211
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of a "Creative Pumpkin Carver", a "Carve & Candle Kit" and a "Tools for Ghouls-Pumpkin Carving Kit" from China

Dear Mr. Silvey:

In your letter dated February 8, 1995, you requested a tariff classification ruling on behalf of The Paper Magic Group, Inc., Scranton, PA.

The three samples you submitted are pumpkin decorating articles all packed on blister cards.

The "Creative Pumpkin Carver" also referred to as a Carving Saw is a knife measuring 5 1/4 inches in overall length with a 2 1/2-inch serrated thin metal blade.

The "Carve & Candle Kit" consists of a Carving Saw and two Jack-O-Candles. The Carving Saw is identical to the one described above and the Jack-O-Candles are two cylindrical metal containers measuring 3/4" in height by 1 1/2" in diameter filled with wax with an embedded wick.

The "Tools for Ghouls-Pumpkin Carving Kit" consists of a Carving Saw, a Scoop, a Marker Stick and a Poke & Drill. The Carving Saw is identical to the one described above. The other three articles are made entirely of plastic.

We consider the "Carve & Candle Kit" and the "Tools for Ghouls-Pumpkin Carving Kit" to be sets which do 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), each kit will be classified under the heading which occurs last in numerical order among those which equally merit consideration. In these two kits, the heading for the knife occurs last.

The applicable subheading for all three samples, the "Creative Pumpkin Carver", the "Carve & Candle Kit" and the "Tools for Ghouls-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, 1 cent, applies to each article in the sets.

In addition, the Tea Light candles (Jack-O-Candles) described above (HTS 3406.00.0000) are subject to Anti-dumping duties of 54.21 percent under case No. A-570-504.

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.

Sincerely,

Jean F. Maguire
Area Director

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