The tariff classification of a Halloween Pumpkin Carving Kitfrom Taiwan

NY 899065 June 22, 1994 CLA-2-82:S:N:N3:119 899065 CATEGORY: Classification TARIFF NO.: 8211.92.4060 Ms. Juanita B. Remick, National Sales Director Sunstar Industries, Inc. 6327 Alondra Boulevard Paramount, California 90723 RE: The tariff classification of a Halloween Pumpkin Carving Kit from Taiwan Dear Ms. Remick: In your letter dated June 7, 1994, you requested a tariff classification ruling. The merchandise for which you request a classification is a seven-piece Halloween Pumpkin Carving Kit. The seven items are packed together on a retail blister card, and consist of the following: three pumpkin- cutting knives; one scoop; and three pumpkin-carving tools. A sample of the kit was submitted. The largest of the pumpkin-cutting knives has a steel blade with a double serrated edge, and a plastic handle. The knife measures approximately 6-1/4 inches in overall length. This knife is used to cut the lid of the pumpkin. The two other knives are smaller, and each has a steel blade with a single serrated edge, and a plastic handle. One knife has an overall length of 5-1/4 inches; the other knife has an overall length of 4 inches. The scoop in the kit is entirely of plastic, and measures 5 inches in overall length. This item is used for cleaning out seeds and strings. The three pumpkin-carving tools are pointed, and are entirely of plastic. Two of these carving tools are for making holes in the pumpkin, and measure 2-1/2 inches in overall length. The third tool is a poker, and has a needle-point shape to make holes along the design lines. It measures 2-3/4 inches in overall length. We consider the Halloween Pumpkin Carving Kit to be a set which does 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), the complete unit will be classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the Halloween 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: other. The rate of duty will be 1 cent each plus 4.6 percent ad valorem. 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