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NY J82021

April 10, 2003

CLA-2-39:RR:NC:SP:221 J82021


TARIFF NO.: 3926.90.9880; 8513.10.4000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of pumpkin carving kits from China.

Dear Ms. Grego:

In your letter dated March 12, 2003, you requested a tariff classification ruling.

Three sample kits were provided with your letter. All three are identified by the same two model numbers: Item No. H1124 and 813659. The first kit consists of a manual drilling tool with a plastic drill tip, a wood hammer and 50 plastic pegs. The second kit consists of a manual drilling tool with a plastic drill tip, 20 plastic pegs, a crayon and a wood scoop. The third set consists of a manual drilling tool with a plastic drill tip, 50 plastic pegs and a battery operated light to be placed inside the pumpkin to illuminate the pegs. The items of the three kits are packaged for retail sale. The kits are classified as sets according to the heading of the article or articles that provide the essential character of the set.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 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 repacking. 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 essential character of the first two kits (the kits without the light) is imparted by the plastic pegs and the drilling tools, all of which are classified in heading 3926. The kit with the light does not contain any one article or articles that impart the essential character, and we have resorted to GRI 3(c) in classifying the entire kit in heading 8513, the heading applicable to the light, since heading 8513 appears last.

You suggest classification as a festive article in heading 9506. The instant kits are not used to decorate the home for Halloween. The kits are used to make something (such as a jack-o-lantern) which may be used as a decoration. However, the instant kits themselves are not decorative items.

The applicable subheading for the first two pumpkin carving kits will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the third pumpkin carving kit (the kit with the battery operated light) will be 8513.10.4000, HTS, which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 3.5 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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