The tariff classification of a pumpkin stencil and mask kit from China.

N341472 July 29, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA Inc 2041 Genesee St.Utica, NY 13501 RE:  The tariff classification of a pumpkin stencil and mask kit from China. Dear Ms. Benedetto: In your letter dated July 18, 2024, you requested a tariff classification ruling on behalf of your client, Seasons HK LTD. You submitted photographs and a detailed description of an item identified as a pumpkin stencil and mask kit, style # OEM25-0528. We confirmed the correct style number with you by phone. The kit consists of eight different printed paper face designs used to carve the plain pumpkins and turn them into jack-o’-lanterns as well as eight different polyvinyl chloride (PVC) eye masks to decorate the jack-o’-lanterns. Although you refer to the paper face designs as stencils, they are just printed pages and not cut out as a stencil would be. There are no carving tools in this kit, only the paper designs which measure approximately 10.5"W X 10"H and the PVC eye masks which measure approximately 7.25"W X 4.75"H. The paper designs are affixed to the plain pumpkins to provide guides for outlining and then carving the desired faces. The eye masks are used to decorate the jack-o’-lanterns and are specially made to coordinate with the position of the eyes in the paper designs. The kit will be marketed and sold exclusively for Halloween. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rule of Interpretation 3(b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The pumpkin stencil and mask kit will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the PVC eye masks. The applicable subheading for the pumpkin stencil and mask kit, style # OEM25-0528, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division