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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,

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