The tariff classification of the “Real Cooking Princess Cakes Deluxe Baking Set” from China

N285799 May 17, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073, 9801.00.1098 Ms. Kelle Rich Skyrocket Toys  12910 Culver Boulevard, Suite F  Los Angeles, CA 90066  RE: The tariff classification of the “Real Cooking Princess Cakes Deluxe Baking Set” from China Dear Ms. Rich: In your letter dated April 19, 2017, you requested a tariff classification ruling. A sample of the “Real Cooking Princess Cakes Deluxe Baking Set,” vendor number 1751, was received with your inquiry. The item contains child-sized implements, including a mini silicone specialty dress baking mold pan, 1 rolling pin with caps, 3 different sizes of pattern cutters plus a leaf cutter and bow cutter, a place mat, molded plastic fairy wings, 2 princess doll toppers on plastic sticks, a mini sculpting tool, a spatula, a cake server/cutter, a cake stand with base and instruction sheet. In addition, the item also includes 1 packet of cake mix, 1 packet of pink fondant, 1 packet of green fondant and 2 packets of different kinds of sprinkles. The food ingredients are made in the United States and packed in sealed individual pouches which are shipped to China for inclusion with the retail packaging. The kit is designed for children, under adult supervision, to bake and create their own “Princess Cakes.” Children will make a three-tiered cake and then cover it using the fondant icing to create and decorate a ball-room dress with pleats. The doll topper is placed into the center of the cake and connects the cake and cake stand together to create a fancy princess or fairy cake. The “Real Cooking Princess Cakes Deluxe Baking Set” is put up for the amusement of children and is designed to be used to make "limited" quantities of cupcakes. The kit is able to produce only small, kid-sized portions and is incapable of producing large quantities of food or adult sized portions. The size, construction and information provided (e.g., marketed to children and sold in the toy aisle) also indicate that the item is principally designed for amusement purposes of children 6 years of age and older. The applicable subheading for the “Real Cooking Princess Cakes Deluxe Baking Set” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. The cake mix, fondant, and sprinkle pouches 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 9801.00.1098, 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 9801.00.1098, 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division