CLA-2-95:OT:RR:NC:N4:424
Ms. Kelle Rich
Skyrocket Toys
12910 Culver Boulevard, Suite F
Los Angeles, CA 90066
RE: The tariff classification of the “Real Cooking Cake Pops and Cones Baking Set” from China
Dear Ms. Rich:
In your letter submitted July 19, 2016, you requested a tariff classification ruling. A sample, photographs and a description of the “Real Cooking Cake Pops and Cones Baking Set,” vendor number 1631, were received with your inquiry. The item contains child-sized implements, including 2 silicone trays each containing 4 small ball molds, 2 silicone cone molds, 6 hand-held plastic “sticks” and an instruction sheet. In addition, the item also includes 1cake mix pouch, 2 confectionary candy pouches and 1 sprinkle pouch. The food ingredients are made in the United States and packed in sealed individual pouches which are shipped to China for inclusion with the retail packaging.
Legal Note 3 to Chapter 95 states that "…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." Children are encouraged to start with the “Real Cooking Ultimate Baking Set” that was the subject of NY N277430, dated July 28, 2016, and as they acquire new baking skills purchase additional add-on kits. The “Cake Pops and Cones Baking Set” is best used in conjunction with the “Ultimate Baking Starter Set” which provides the foundational tools for measuring and mixing the ingredients as the food mixes are perfectly proportioned for use with the miniature baking articles. Being that the kit is principally designed to be used with the “Real Cooking Ultimate Baking Set” and is able to produce only small, kid-sized portions and is incapable of producing large quantities of food or adult sized portions, it will similarly be classified as a toy. The “Real Cooking Cake Pops and Cones Baking Set” is put up for the amusement of children 6 years of age and older.
The applicable subheading for the “Real Cooking Cake Pops and Cones Baking Set” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The cake mix, confectionary candy and sprinkle pouches will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for these items will be 9801.00.1098, HTSUS, which provides for “Products of the United States when returned after being exported…without having been advanced in value or improved in condition by any process of manufacture or other means while abroad…Other…Other.” Products classified in subheading 9801.00.1098, HTSUS, are free of duty.
The food products are subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 James Forkan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division