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 Ultimate Baking Starter Set” from China
Dear Ms. Rich:
In your letter submitted July 15, 2016, you requested a tariff classification ruling. A sample, photographs and a description of the “Real Cooking Ultimate Baking Starter Set,” vendor number 1609, were received with your inquiry. The item contains child-sized implements, including a whisk, scraper, spatula, 2 bowls (with interchangeable suction base), 3 measuring spoons, an egg cracker, a mini silicone cupcake baking tray, pastry tip, 4 pastry bags, 16 cupcake liners and mixing instructions. In addition, the item also includes 2 cake mixes, 2 frosting mixes, and 3 sprinkle pouches. 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.
It is the opinion of this office that the “Real Cooking Ultimate Baking Starter Set” is put up for the amusement of children and is designed to be used to make "limited" quantities of cupcakes. The kit is able to produce only small, kid-sized portions and is incapable of producing large quantities of food or adult sized portions. The size, construction and marketing information provided (sold to toy buyers at major mass-market retailers, marketed to children, and sold in the toy aisle) also indicate that the item is principally designed for amusement purposes of children 6 years of age and older.
The applicable subheading for the “Real Cooking Ultimate Baking Starter 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 mixes, frosting mixes, 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