The tariff classification of a Snoopy Sno-Cone Machine from China

N303641 April 11, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. One Woonsocket Drive Woonsocket, RH 02895 RE: The tariff classification of a Snoopy Sno-Cone Machine from China Dear Mr. Kenny In your letter submitted March 26, 2019, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc. A sample of the Snoopy Sno-Cone Machine, CVS item # 305801, was submitted for our review and will be retained for reference. The Snoopy Sno-Cone Machine is a snow cone making set for children. It consists of a plastic housing with a metal cylindrical blade. The plastic housing is in the shape of a doghouse and has a closeable chute for the ice shavings to exit the housing. Also included is the Snoopy ice pusher which serves as a plunger to push ice cubes against the grating cylinder blade, a plastic crank to turn the blade, rubber foot pads to help level and hold the housing to a table or other platform, and a clamp to hold the sno-cone maker to the edge of the table. The product comes with three disposable paper cups, a package of fruit punch mix to flavor the ice shavings, and a 6 inch plastic shovel to transfer the ice shavings from the grater chute to the cups. A small squeeze bottle in the shape of a snowman is also provided to hold and dispense the fruit punch flavoring over the ice shavings. The sno-cone machine grates ice that then becomes suitable to eat as a snow cone; however, it only “works” in a very limited sense. The machine is obviously simpler than a household ice crushing machine and is very limited in its output. The grinding chamber can only accommodate one ice cube at a time and with such a limitation, distinguishes itself from a typical manually operated machine used to crush ice. Also, the Peanuts characters are integrated into the action with the snow motif. The imaginary concept of Snoopy sitting on the top of his doghouse in the snow is integrated into the use of the product as the Snoopy ice pusher features Snoopy wearing a stocking cap (suggesting cold weather). The plastic scoop is integrated into the imaginary situation by being molded to look like a toy snow shovel, while the snow shovel leans against the doghouse when not in use. There is a notch in the roof to steady the snow shovel and a groove simulating snow in the plastic base where the snow shovel rests to simulate snow. Moreover, the doghouse seems to be resting on ground surrounded by uneven snow. These details, taken together, set the stage for play. The Snoopy Sno-Cone Machine is principally designed for the amusement of children ages 6 years and older. The applicable subheading for the Snoopy Sno-Cone Machine will be 9503.00.0073, 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. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division