The tariff classification of an "EZ-2 Make Cookie Maker," an "EZ-2 Make Pizza Maker" and an "EZ-2 Make Ice Cream Maker" from China

N069384 August 19, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 9801.00.1095 Mr. Tom Paciaffi, V.P. Coronet Brokers Corp. One Cross Island Plaza Suite 309 Rosedale, NY 11422 RE: The tariff classification of an “EZ-2 Make Cookie Maker,” an “EZ-2 Make Pizza Maker” and an “EZ-2 Make Ice Cream Maker” from China Dear Mr. Paciaffi: In your letter dated July 17, 2009, you requested a tariff classification ruling on behalf of Think Wow Toys Inc. A sample of each of the three EZ-2 Make products has been received with your inquiry. The “EZ-2 Make Cookie Maker” is comprised of a toy oven/storage unit, 3 cookie cutters, a bowl, a plate, a spatula, a spoon, a measuring spoon, a cookie tray, 1 frosting packet and 2 cookie mix packets. The “EZ-2 Make Pizza Maker” includes a toy oven/storage unit, a bowl, a spoon, a measuring spoon, a spatula, a pizza cutter, a pizza tray, 1 package of pizza dough mix, 1 package of pizza sauce mix and 1 package of pizza cheese mix. The “EZ-2 Make Ice Cream Maker” is comprised of a top cap, a main cup, an inside canister with lid, a measuring spoon, a serving spoon and three flavor packs: vanilla, chocolate and strawberry. The food ingredients are made in the United States and packed in individual packets which are shipped to China for inclusion with the retail packaging. Each of the three EZ-2 Make products is put up together for the amusement of children. By following the simple instructions, the cookies, the pizza and the ice cream can only be produced in limited quantities using the prepackaged ingredients and the plastic child-sized implements. It is apparent from the size, construction, and marketing (sold only in toy stores) of the pizza oven, the cookie oven and the ice cream maker that the items are of limited use as toys. The applicable subheading for the “EZ-2 Make Cookie Maker,” “EZ-2 Make Pizza Maker” and “EZ-2 Make Ice Cream Maker” 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. Also submitted with the ruling request were refill packages of the above food ingredients, to be imported and sold separately. Mrs. Field’s brand Cookie Maker Refill is a box containing the materials needed to make chocolate chip cookies in a microwave. The refill package contains two 70-gram plastic packets of cookie mix and one 40-gram frosting packet in a clear outer package. The chocolate chip cookie mix consists of wheat flour, sugar, vanilla, cookie fines, chocolate chips, anhydrous dextrose, corn starch, natural and artificial flavor, nonfat dry milk, sodium bicarbonate, salt and caramel color. The vanilla frosting mix consists of sugar, cornstarch, nonfat dry milk, natural and artificial flavor, titanium dioxide and salt. The Chuck E Cheese’s Pizza Maker Refill is also in a box containing the ingredients to make pizzas using a microwave. The pizza refill box includes two 50-gram packets of dough mix, one 20-gram packet of sauce mix and one packet of pizza cheese mix in a clear outer package. The pizza dough mix consists of wheat flour, corn meal, corn syrup solids, anhydrous dextrose, salt, sodium aluminum phosphate, sodium bicarbonate and dehydrated garlic. The pizza sauce mix contains maltodextrin, anhydrous dextrose sugar, salt, dehydrated onion, dehydrated garlic and dehydrated oregano. The pizza cheese mix contains maltodextrin, dextrose, parmesan cheese, cellulose and/or starch, potassium sorbate and salt. Coldstone Creamery brand Instant Ice Cream Maker Refill is a cardboard box containing packets of dry ingredients needed to make soft-serve ice cream. Each box contains one 15-gram packet, of chocolate, vanilla and strawberry powdered ice cream mix. Each mix contains sugar, corn syrup solids, cellulose gum and natural and artificial flavor. The chocolate mix also contains cocoa powder and canola oil, the vanilla and strawberry mixes also contain anhydrous dextrose, gelatin, and titanium dioxide, and the strawberry mix contains strawberry powder. The packages of cookie mix, vanilla frosting mix, pizza cheese mix, pizza dough mix and pizza sauce mix are products of the United States. The food ingredients of the refill boxes are exported to China to be packaged in point of sales boxes and returned to the United States. No ingredients will be added nor will they undergo any further processing. The samples, except for the Pizza Refill, the Ice Cream Refill and the Cookie Refill which were examined and disposed of, will be returned as requested. The Mrs. Fields brand Cookie Maker Refill, the Coldstone Creamery brand Instant Ice Cream Maker Refill and the Chuck E. Cheese’s brand Pizza Maker Refill will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for these items will be 9801.00.1095, HTSUS, which provides for products of the United States when returned after being exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad…other…other. Products classified in subheading 9801.00.1095, HTSUS, are free of duty. The food products are subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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