The tariff classification of a Pumpkin Tool or Carver from China

NY A82160 April 30, 1996 CLA-2-82:R:N4:119 A82160 CATEGORY: Classification TARIFF NO.: 8211.92.4060 Mr. Eddie Albert The Seed Corps P.O. Box 1705 Santa Rosa, CA 95402 RE: The tariff classification of a Pumpkin Tool or Carver from China Dear Mr. Albert: In your letter dated April 5, 1996 you requested a tariff classification ruling. The articles to be imported are small knives with double serrated blades and plastic handles. They are 6 1/4 inches in overall length with blades of approximately 2 1/2 inches. The knives are used to carve pumpkins at Halloween. You suggested that these pumpkin knives be classified as festive articles, however these articles do not meet the criteria for such a classification. Festive articles are items which serve no functional use but purely serve to decorate and must be traditionally associated with a particular holiday. For "Halloween" some examples of "festive" articles are an illuminating jack-o- lantern, paper decorations like party banners, streamers, and cake decorations. The applicable subheading for the pumpkin tool or carver will be 8211.92.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not... other knives having fixed blades: with rubber or plastic handles... other. The duty rate 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. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division