The tariff classification of a "Pumpkin Patch Kid Tool" fromChina

NY 806452 February 23, 1995 CLA-2-82:S:N:N3:119 806452 CATEGORY: Classification TARIFF NO.: 8211.92.4060 Mr. Kevin M. Diran Armen Cargo Services P.O. Box 280668 San Francisco, CA 94128 RE: The tariff classification of a "Pumpkin Patch Kid Tool" from China Dear Mr. Diran: In your letter dated January 25, 1995, you requested a tariff classification ruling on behalf of Concept Marketing, Santa Rosa, CA. The article to be imported is a pumpkin carver with a stainless steel blade serrated on both sides and a plastic handle. The article measures approximately 6 1/2 inches in overall length. It will be used to carve out Jack-O-Lanterns at Halloween. The applicable subheading for the "Pumpkin Patch Kid Tool" or pumpkin carver 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 4.6 percent. 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 New York Seaport