J80386 J8 Ruling Active

The tariff classification of a Magic Surprise Chocolate Maker™ from China.

Issued January 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The submitted sample, Item #13110, Magic Surprise Chocolate Maker,™ is a chocolate shaping toy. The stapler-shaped plastic chocolate maker has 10 foil candy wrappers, 4 plastic mold keys with liners, 1 shaping stick, 1 label sheet, 1 gift card sheet, and 1 instruction sheet. Chocolate (not included) is placed into a tube on top of the chocolate maker and, by pumping its handle, squeezes chocolate into pre-placed molds inside the chocolate maker forming the chocolate into heart, ladybug, or bear shapes. Once finished, the chocolate can be wrapped in foil candy wrappers and served on “gift” cards, which are cardboard punch-out depictions of a teddy bear, bunny, butterfly, etc. that can be written on and addressed to the recipient. The item is advertised for children five years of age and older and provides manipulative fun creating the finished chocolate products.

CBP rationale

The applicable subheading for the Item #13110, Magic Surprise Chocolate 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.

Full text

NY J80386 January 27, 2003 CLA-2-95:RR:NC:SP:225 J80386 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Kevin Anderson Wham-O Inc. 5903 Christie Avenue Emeryville, CA 94608 RE: The tariff classification of a Magic Surprise Chocolate Maker™ from China. Dear Mr. Anderson: In your letter dated January 20, 2003, you requested a tariff classification ruling. The submitted sample, Item #13110, Magic Surprise Chocolate Maker,™ is a chocolate shaping toy. The stapler-shaped plastic chocolate maker has 10 foil candy wrappers, 4 plastic mold keys with liners, 1 shaping stick, 1 label sheet, 1 gift card sheet, and 1 instruction sheet. Chocolate (not included) is placed into a tube on top of the chocolate maker and, by pumping its handle, squeezes chocolate into pre-placed molds inside the chocolate maker forming the chocolate into heart, ladybug, or bear shapes. Once finished, the chocolate can be wrapped in foil candy wrappers and served on “gift” cards, which are cardboard punch-out depictions of a teddy bear, bunny, butterfly, etc. that can be written on and addressed to the recipient. The item is advertised for children five years of age and older and provides manipulative fun creating the finished chocolate products. The applicable subheading for the Item #13110, Magic Surprise Chocolate 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, National Commodity Specialist Division

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