The tariff classification of "The Real Cotton Candy Machine"™ from China.

NY J88328 September 12, 2003 CLA-2-95:RR:NC:SP:225 J88328 CATEGORY: Classification TARIFF NO.: 9503.80.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of “The Real Cotton Candy Machine”™ from China. Dear Mr. Maher: In your letter dated September 4, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling. You submitted a sample of “The Real Cotton Candy Machine”™ identified as style number 5777. The article is an electric powered plastic apparatus that spins cotton candy from sugar (not included with the unit). The unit is comprised of a plastic bowl, a mess guard, a spinner, a spinner cover, paper cones, and the base unit that has suction cups for adhering to a hard surface. To operate, the bowl is locked into place on top of the spinner and the mess guard is placed over the bowl to prevent splattering. The unit is plugged into an electrical outlet and warmed up for 6 minutes before 1 rounded teaspoon of dry sugar is placed into the center of the spinner cover. Approximately 5 minutes later the sugar will melt and form web-like threads on the side of the bowl which are gathered into the paper cones. The product is packaged in a cardboard box and is marketed to children 10 years of age and older. 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. This office notes that this toy conforms to ASTM standards. Your sample is being returned as requested. The applicable subheading for “The Real Cotton Candy Machine”™ identified as style number 5777 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division