The tariff classification of a cotton candy machine from China
Issued April 23, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8516.79.0000
Headings: 8516
Product description
Descriptive literature and an illustration were submitted. The item you plan to import is described as a household cotton candy machine, model number CCM50. This electric powered product spins cotton candy from sugar (not included with the unit). The unit is comprised of a plastic bowl, a splashguard, a motor base containing a heating element, a sugar container and a measuring scoop. The cotton candy machine operates by locking the bowl into place on top of the motor base and by placing the splashguard over the bowl to prevent splattering. The unit is plugged into an electrical outlet and warmed up for 5 minutes before 16-18 grams of refined sugar is placed in the sugar container. Minutes later the sugar will melt forming the cotton candy.
CBP rationale
The applicable subheading for the cotton candy machine will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes.
Full text
N025601 April 23, 2008 CLA-2-85:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a cotton candy machine from China Dear Ms. Trotta: In your letter dated April 3, 2008 you requested a tariff classification ruling. Descriptive literature and an illustration were submitted. The item you plan to import is described as a household cotton candy machine, model number CCM50. This electric powered product spins cotton candy from sugar (not included with the unit). The unit is comprised of a plastic bowl, a splashguard, a motor base containing a heating element, a sugar container and a measuring scoop. The cotton candy machine operates by locking the bowl into place on top of the motor base and by placing the splashguard over the bowl to prevent splattering. The unit is plugged into an electrical outlet and warmed up for 5 minutes before 16-18 grams of refined sugar is placed in the sugar container. Minutes later the sugar will melt forming the cotton candy. The applicable subheading for the cotton candy machine will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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