The tariff classification of a plastic slushy maker and a plastic ice cream maker from China

N250392 March 5, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Andrea Lynch C.H. Robinson International, Inc. 1501 N. Mittel Blvd Suite A Wood Dale, IL 60191 RE: The tariff classification of a plastic slushy maker and a plastic ice cream maker from China Dear Ms. Lynch: In your letter dated February 10th, 2014, on behalf of Spin Master Inc., you requested a tariff classification ruling. The two submitted samples are identified as follows: Chill Factor Slushy Maker – This item is packaged for retail sale and is comprised of a tumbler that is made of blue silicone plastic material. It measures approximately 3¼” in diameter at the top, 2¼”in diameter at the bottom and 6” in height. The tumbler houses a white plastic pouch that is basically of the same dimensions as the tumbler and is filled with saline. The tumbler has a clear plastic lid and a white plastic collar. Also included in the package is a plastic straw with a spoon protrusion on one end and an instruction sheet. To use this item, the lid is removed and the tumbler with saline pouch and plastic collar is placed in the freezer for four to six hours or until the saline is frozen. It is then removed from the freezer and filled with any pre-chilled beverage. The lid is then screwed onto the collar and the tumbler is squeezed until the desired thickness of the beverage is achieved. The beverage can now be consumed using the straw or attached spoon. Chill Factor Ice Cream Maker – This item is packaged for retail sale and is comprised of a tumbler that is made of brown silicone plastic material and is designed in the appearance of an ice cream cone. It measures approximately 3¼” in diameter at the top, 2¾” in diameter at the bottom and 5½” in height. The tumbler houses a white plastic pouch that is basically of the same dimensions as the tumbler and is filled with saline. The tumbler has a white plastic collar and a white plastic lid with a brown plastic screw off top which is designed in the appearance of vanilla ice cream with chocolate on top. Also included in the package is a plastic straw with a spoon protrusion on one end, an instruction sheet and a recipe sheet. To use this item, the lid is removed and the tumbler with saline pouch and plastic collar is placed in the freezer for four to six hours or until the saline is frozen. It is then removed from the freezer and filled with combinations of ingredients that are described on the recipe sheet (white sugar, 10% table cream, chocolate syrup, strawberry syrup, vanilla extract, crushed biscuits, coconut milk, egg whites, squeezed lemon, crushed raspberries, water, etc) depending on the flavor of ice cream or sorbet that is desired. The ingredients are not included. The lid is then screwed onto the collar and the tumbler is shaken to blend the ingredients and then squeezed until the desired thickness of the ice cream or sorbet is achieved. The straw or attached spoon can now be used to consume the ice cream or sorbet. Although you have stated that both of these items “will be sold in toy and department stores”, the Chill Factor Slushy Maker and the Chill Factor Ice Cream Maker are not toys. Certain toys may be capable of limited "use" but are generally distinguishable by their size and limited capacity from the real item. The instant items are similar in construction and function to other commercially available single-serve slushy makers which CBP has previously classified as tableware/kitchenware (See NY N179847 dated September 8, 2011). They are not imitation ice cream/slushy makers intended for role-play purposes. Any amusement derived from the item is incidental to its utilitarian purpose. The applicable subheading for the Chill Factor Slushy Maker and the Chill Factor Ice Cream Maker will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division