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 > 2004 NY Rulings > NY K83638 - NY K83683 > NY K83677

Previous Ruling Next Ruling
NY K83677




March 10, 2004
CLA-2-95:RR:NC:SP:225 K83677

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Mr. Steven De Core
D & D Customhouse Brokerage Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of “Make Your Own Cakes And Cookies” from China.

Dear Mr. De Core:

In your letter dated February 26, 2004, on behalf of your client, Wallace of Bridgeport dba Top That Inc., you requested a tariff classification ruling.

You submitted a sample of “Make Your Own Cakes And Cookies” which is a toy set consisting of six cookie cutters, a wooden spoon, a rolling pin, 24 small bun cases, an icing tool, and a 32 page instructional book. Cake and cookie mixes and mixing bowls are not included. By following the directions in the instructional book, a child 8 years of age and older will derive amusement by making simple edible cookies, buns and cakes for their family and friends. The components are stored in compartments within a plastic tray and packaged inside a cardboard box.

Additionally, we note that the submitted article is not in compliance with the country of origin marking regulations. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The country of origin marking on your sample reads: “Printed and bound in China.” This marking is not acceptable as it only applies to the 32 page book and not the cookie cutters, wooden spoon, rolling pin, bun cases, and icing tool. The country of origin of all the components should be listed on your packaging (“Made in China”), as the components have just been packaged together and not substantially transformed.

Your sample is being returned as requested.

The applicable subheading for “Make Your Own Cakes And Cookies” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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: