I83076 I8 Ruling Active

The tariff classification of a Barbie™ Sweet Treats™ Candy Center from China.

Issued June 20, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The submitted sample, Style #89100, Barbie™ Sweet Treats™ Candy Center, is a candy-making toy set with accessory candy ingredients (powdered sugars, food coloring, mixes) that is designed for children aged five years and older to make edible candy. The set is constructed of plastic parts consisting of a limited function mixing bowl and lid, various candy molds, and the plastic candy center “factory” whose “machinery” makes the candy. The top and sides of the candy maker center open to reveal the candy-making machinery components. The top of the candy center also incorporates a carrying handle. Ingredients are stored in the bottom compartments. The candy center is capable of producing candy dots, sugar sand sticks and necklaces, fruit rollers, lollipops, and gummi treats.

CBP rationale

The applicable subheading for Style #89100, Barbie™ Sweet Treats™ Candy Center, 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.

Full text

NY I83076 June 20, 2002 CLA-2-95:RR:NC:SP:225 I83076 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Daniel Shapiro Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a Barbie™ Sweet Treats™ Candy Center from China. Dear Mr. Shapiro: In your letter dated June 12, 2002, on behalf of your client, Tara Toy Corporation, you requested a tariff classification ruling. The submitted sample, Style #89100, Barbie™ Sweet Treats™ Candy Center, is a candy-making toy set with accessory candy ingredients (powdered sugars, food coloring, mixes) that is designed for children aged five years and older to make edible candy. The set is constructed of plastic parts consisting of a limited function mixing bowl and lid, various candy molds, and the plastic candy center “factory” whose “machinery” makes the candy. The top and sides of the candy maker center open to reveal the candy-making machinery components. The top of the candy center also incorporates a carrying handle. Ingredients are stored in the bottom compartments. The candy center is capable of producing candy dots, sugar sand sticks and necklaces, fruit rollers, lollipops, and gummi treats. The applicable subheading for Style #89100, Barbie™ Sweet Treats™ Candy Center, 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, National Commodity Specialist Division

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