The tariff classification of a pumpkin carving kit from China

NY J80700 February 7, 2003 CLA-2-82:RR:NC:N1:113 J80700 CATEGORY: Classification TARIFF NO.: 8211.92.4060 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a pumpkin carving kit from China Dear Mr. Stinson: In your letter dated January 30, 2002, you requested a tariff classification ruling. The merchandise is a pumpkin carving kit called “Deluxe Tools for Ghouls” (item number 6533440). The kit includes 1 pumpkin carving knife, 1 plastic scoop, and 7 plastic design shapes. The knife has a fixed blade and a plastic handle. The applicable subheading for the pumpkin carving kit 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 cent each (on every piece in the set) plus 4.6 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division