CBP Ruling L83330 — The tariff classification of an Easy-Bake Real Meal Oven from China.

Tariff classification

Headings: 9503

Product description

You submitted a sample of an Easy-Bake( Real Meal Oven( identified on its packaging as item number 687619. The item is a new design of a toy Easy-Bake( Oven with the food cooked by a heating element rather than a light bulb. The toy oven is made of plastic and measures approximately 10-1/2” in height x 9” in width x 15” in length. It has a heating chamber, warming area, timer/alarm, indicator light, sliding oven rack, storage for pans and utensils, and will be packaged with 1 rectangular pan, 2 round pans, a mixing bowl, utensils, a pan pusher, 6 packages of food mix (proportioned for use in this oven), and a set of instructions. By following the instructions, a child 8 years of age will be able to make simple snacks such as cookies, brownies, pretzels, etc. These snacks can only be made in limited quantities using child-sized implements. It is apparent from the oven’s size, construction, and marketing (sold in toy stores) that the item is of limited use as a toy. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for the Easy-Bake( Real Meal Oven( identified on its packaging as item number 687619 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 L83330 March 30, 2005 CLA-2-95:RR:NC:SP:225 L83330 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Maria F. Borges Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, RI 02862-1059 RE: The tariff classification of an Easy-Bake Real Meal Oven from China. Dear Ms. Borges: In your letter dated March 4, 2005, you requested a tariff classification ruling. You submitted a sample of an Easy-Bake( Real Meal Oven( identified on its packaging as item number 687619. The item is a new design of a toy Easy-Bake( Oven with the food cooked by a heating element rather than a light bulb. The toy oven is made of plastic and measures approximately 10-1/2” in height x 9” in width x 15” in length. It has a heating chamber, warming area, timer/alarm, indicator light, sliding oven rack, storage for pans and utensils, and will be packaged with 1 rectangular pan, 2 round pans, a mixing bowl, utensils, a pan pusher, 6 packages of food mix (proportioned for use in this oven), and a set of instructions. By following the instructions, a child 8 years of age will be able to make simple snacks such as cookies, brownies, pretzels, etc. These snacks can only be made in limited quantities using child-sized implements. It is apparent from the oven’s size, construction, and marketing (sold in toy stores) that the item is of limited use as a toy. Your sample is being returned upon your request. The applicable subheading for the Easy-Bake( Real Meal Oven( identified on its packaging as item number 687619 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

View original on CBP CROSS →