The tariff classification of a pumpkin carving kit from China.

NY L89347 January 20, 2006 CLA-2-82:RR:NC:N1:118 L89347 CATEGORY: Classification TARIFF NO.: 8205.51.3060 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 December 30, 2005, you requested a tariff classification ruling. We are returning the sample as you have requested. The “Ten Piece Deluxe Carving Set,” Liss item 940009 (mfr’s item 59850), is a pumpkin carving kit comprised of 2 carving tools with steel blades, 1 plastic scoop, and 7 plastic stencils. The applicable subheading for the pumpkin carving kit will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included . . . other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). The rate of duty will be 3.7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR). 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, National Commodity Specialist Division