United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J82695 - NY J82754 > NY J82729

Previous Ruling Next Ruling
NY J82729




March 27, 2003

CLA-2-95:RR:NC:SP:225 J82729

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Kevin Anderson
Wham-O Inc.
5903 Christie Avenue
Emeryville, CA 94608

RE: The tariff classification of toys from China.

Dear Mr. Anderson:

In your letter dated January 20, 2003, you requested a tariff classification ruling.

You submitted the following samples:

Item #10018, Baskin Robbins® Ice Cream Maker, is a toy ice cream maker that allows children to make their own ice cream. The toy consists of 1 plastic ice cream maker, 1 ice cream scooper, recipe cards, 2 Baskin-Robbins Ice Cream Mixes (Berry-Licious™ and Chipload of Chocolate™), 1 mix-in treat, 4 ice cream cups, 2 packets of sprinkles (chocolate and rainbow), an aluminum drum and a set of instructions. To operate, one must fill the aluminum drum with ice cubes, ¾ cup of table salt and ¼ cup of water (none of these ingredients are included) and place the drum into the top of the ice cream maker. In a separate bowl (not included), add the ice cream mix and ¾ cup of “Half and Half” (not included) and stir until the mixture is dissolved. Pour the mixture into the ice cream maker and turn the crank on its side until the frozen mixture forms on the drum surface and emerges from the front of the ice cream maker. After a period of time and testing the ice cream for consistency, toppings can be added to the ice cream or it can just be scooped out and served in the cups. All components are packaged in a closed box for retail sale.

Item #13100, Jell-O® Frozen Pudding Treat Maker,™ is a toy pudding maker that allows children to make their own frozen pudding treats. The toy consists of 1 Frozen Pudding Treat Maker, 4 pudding bar molds, 4 pudding sticks, 2 instant puddings (vanilla artificial flavor and chocolate flavor), and instructions. In order to create a dessert, one must add 1-1/2 cups of water, 1-1/2 cups of table salt, and ice cubes (ingredients not included) into the top of the Frozen Pudding Treat Maker. Add an instant pudding package and 2 cups of cold milk into a mixing bowl (also not included) and stir. The food compound is then poured into the plastic molds on top of the Frozen Pudding Treat Maker and sticks inserted. Upon freezing and removal from the molds, the dessert is ready to eat. All components are packaged in a closed box for retail sale.

The applicable subheading for Item #10018, Baskin Robbins® Ice Cream Maker, and Item #13100, Jell-O® Frozen Pudding Treat Maker,™ will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: