The tariff classification of a gummy candy maker from China.

N305049 July 22, 2019 CLA-2-85:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Denise Mackey Gebruder Weiss USA, Inc. 70 Everett Avenue, Suite 520 Chelsea, MA 02150 RE: The tariff classification of a gummy candy maker from China. Dear Ms. Mackey: In your letter dated June 28, 2019, you requested a tariff classification ruling on behalf of your client Uncanny Brands, LLC. The product under consideration is described as a domestic, electric powered (600 to 800 watt) appliance in the shape of Mickey Mouse. The candy maker features a warming base and lid, which resemble Mickey Mouse’s pants and ears. Also included with the appliance is a set of four silicone molds that are in various Mickey forms that create a ring around the appliance, a ladle with an easy-pour spout that sits on the heating element, and an instruction manual that includes recipes. This article heats up allowing the user to create homemade gummies, chocolates, and candies. The heating element is activated with an on/off switch. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized Tariff Schedule of the United States (HTSUS). Within the notes for heading 8516, specifically Section E (other electro-thermic appliances of a kind used for domestic purposes), a list of exemplars is provided. This product is for domestic use and while not specifically listed in the exemplars is most similar in function to these products. It is also noted that this product does have a practical use and online is listed under “kitchen and dining” articles. In this office’s opinion, this would make heading 8516 the most appropriate heading for this product. The applicable subheading for the gummy candy maker will be 8516.79.0000, HTSUS, which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther electrothermic appliances: [o]ther.” The column one, general rate of duty is 2.7 percent. 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division