The tariff classification of the "Cupcakes Make, Bake & Decorate" Kit from China

N045301 December 19, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lizabeth Wellborn Borders Group Inc. 100 Phoenix Drive Ann Arbor, MI 48108-2202 RE: The tariff classification of the “Cupcakes Make, Bake & Decorate” Kit from China Dear Ms. Wellborn: In your letter dated November 19, 2008, you requested a tariff classification ruling. A sample of the “Cupcakes Make, Bake & Decorate” kit, ISBN number 1-57755-869-3, was received with your inquiry. The product is a children’s bake set and a spiral bound cook book containing cupcake recipes. The baking equipment, which includes a non-stick baking pan, paper baking cups and a decorator kit with pastry bag, is child-sized for ease of use and is incapable of producing adult sized portions. The baking kit is suitable for children of six years of age and older and adult supervision is advised. You have stated in your inquiry that you believe that the instant product is classifiable as a “book.” The Explanatory Notes to Chapter 95 for other toys state in part: “Certain toys (e.g., electric irons, sewing machines, musical instruments, etc.) may be capable of a limited “use”; but they are generally distinguishable by their size and limited capacity from real sewing machines, etc.” It is this office’s opinion that the baking set is essentially a toy kit with limited capacity and will be classified in Chapter 95 of the HTSUS. The applicable subheading for the “Cupcakes Make, Bake & Decorate” kit will be 9503.00.0080, 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:…Other.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division