The tariff classification of a toy cotton-candy maker from Hong Kong

NY H84185 August 28, 2001 CLA-2-95:RR:NC:SP:225 H84185 CATEGORY: Classification TARIFF NO.: 9503.80.0000 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a toy cotton-candy maker from Hong Kong Dear Ms. Antrim-Saizan: In your letter dated July 27, 2001, you requested a tariff classification ruling on behalf of your client BJ’s Wholesale Club. A sample of the “30-Second Cotton Candy Maker”, item #23001A, was submitted with your inquiry. The article is a battery operated plastic apparatus that spins cotton candy from fine grain sugar (not included with the unit). The unit is comprised of a plastic bowl attached to an 8” long handle, a plastic base, a clear lid, a small funnel, one battery pack, a battery charger and instructions. The product is packaged in an open window box and is marketed to children ages 8 and up. You have suggested classification of the Cotton Candy Machine as a toy incorporating a motor. This office would agree with your analysis. Classification is based upon the General Rules of Interpretation. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The components of the subject article work together to form a set. It is our determination that the essential character of this set is imparted by the Cotton Candy Machine. Upon evaluation of the machine, we find that the article’s size, construction, packaging and marketing seriously limit any practical use. Based on the foregoing, it is our opinion that the article is designed primarily as a toy for the amusement of children. The applicable subheading for the “30-Second Cotton Candy Maker”, item #23001A, will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor, and parts and accessories thereof. The rate of duty will be free. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division