The tariff classification of the “Gumball Kidz” gumball machine and gumballs from China

N335368 October 6, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Keren Corona Ja-Ru, Inc. 12901 Flagler Center Blvd. Jacksonville, FL 32258 RE:      The tariff classification of the “Gumball Kidz” gumball machine and gumballs from China Dear Ms. Corona: In your letter submitted on September 18, 2023, you requested a tariff classification ruling. Photographs and a description of the “Gumball Kidz,” item number 6715, gumball machine and gumballs were submitted with your inquiry.   The product is a plastic toy representation of a real gumball machine, approximately 6” in height, that dispenses gumballs from a clear plastic globe when the lever on the side is pulled towards the front revealing an opening that releases a gumball from the clear globe. The user derives amusement in watching the gumballs wind down on a spiral ramp that is molded onto the exterior of the base.  The base of the product is also a small bank that is designed to hold a minimal amount of change.  A package of candy gumballs is included in the retail package.  Due to the construction, size, and limited function of the gumball machine, it will be classified as a toy.  The toy gumball machine is principally designed for the amusement of children ages 3 and older. The gumball machine and the gumballs are considered to be a set put up for retail sale. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking.  GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character.  This office maintains that the toy gumball machine imparts the essential character of the set. The applicable subheading for the “Gumball Kidz,” item number 6715, 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. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division