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NY B85472

June 5, 1997

CLA-2-82:RR:NC:1:119 B85472


TARIFF NO.: 8211.92.4060

Mr. Robert Glover
Coppersmith Inc.
2501 Santa Fe Avenue
Redondo Beach, CA 90278

RE: The tariff classification of a Pumpkin Carving Tool Kit from China

Dear Mr. Glover:

In your letter dated May 8, 1997 you requested a tariff classification ruling on behalf of Pumpkin Masters, P.O. Box 61456, Denver, CO.

The article to be imported is a pumpkin carving tool kit mounted on a retail hanging card. It consists of an "Eerie Eyeball Maker", a Scoop and a Saw. The "Eerie Eyeball Maker" is a 3-inch flat tool with a point protruding at either end. The Scoop is about 4 3/4 inches long with a triangular shaped bowl. The "Saw" is a knife measuring 5 1/4 inches in overall length with a 3-inch serrated thin metal blade and a plastic handle. The "Eerie Eyeball Maker" and the Scoop are made entirely of plastic.

The Pumpkin Carving Tool Kit is a set without 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 kit will be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this kit, the heading for the knife occurs last.

The applicable subheading for the Pumpkin Carving Tool 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. The rate of duty will be 1 cent each 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 Jacques Preston at 212-466-5488.


Robert B. Swierupski
Chief, Metals & Machinery Branch

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