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NY H81051




June 4, 2001

CLA-2-96:RR:NC:SP:221 H81051

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.20.0000

Ms. Donna M. Dion
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a pumpkin carving kit from China.

Dear Ms. Dion:

In your letter dated May 8, 2001, you requested a tariff classification ruling.

A sample was provided with your letter. The pumpkin carving kit (Model 892) contains two carving knives, a plastic scraper, a felt tipped pen, and paper stencils. These items are packaged for retail sale. As you requested, the sample is being returned.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The pumpkin carving kit is considered to be a set for tariff classification purposes. In this kit no single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this kit, the heading for felt tipped pens appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the above pumpkin carving kit will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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