I'm not exactly sure at what time of the year this was created, so I'm just going to make up the story.
I received this photograph not as an email, but as an actual carving done upon the bony structure of a walrus tusk. It seems that these Innuit children did not have access to pumpkins during the Halloween season. They live in the arctic circle and need to carve their pumpkins out of snow.
How do I know that they are from the frozen tundra of the arctic? Well, their snowmobile, igloo, and their native attire.
Thank you Eskimo children. Congratulations on your pumpkin carving victory.