CLA-2-95:S:N:N8:225 808944
Mr. Timothy F. Buntel
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059
RE: The tariff classification of a toy plate, plastic household
articles and processed food products from undetermined
countries and the U.S.
Dear Mr. Buntel:
In your letter dated April 4, 1995, received in this office
on April 7, 1995, you requested a tariff classification ruling.
The "Sweet 'N Fruity Bake Set" is a collection of articles
intended for use with the toy "Easy-Bake Oven". The item con-
sists of a plastic toy plate/cookie cutter, two plastic measuring
spoons, plastic fruit shaped mold, plastic stencil depicting a
pineapple, three food packets and flavoring mixes. The underside
of the plate is advertised to serve a dual use as a cookie
cutter. The cutter portion, however, has a blunt edge in lieu of
a sharp edge and therefore does not function as a real cutter
would. The spoons are accurate measuring devices. The mold
contains five fruit shapes and the stencil is used in decorating
cookies. Your letter indicates that the food and flavoring
packets will be of U.S. origin. In light of this, the food
products will be eligible for entry as American Goods Returned.
Although the articles will be packaged together they do not
comprise a set for classification purposes. Each item has an
independent, fully functional, use of its own. With the excep-
tion of the toy plate/cookie cutter, the products serve to assist
in food preparation rather than for simple "amusement" purposes.
Your sample is being returned as requested.
The applicable subheading for the plastic toy plate will be
9503.90.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys (except models), not having
a spring mechanism. The rate of duty will be free.
The applicable subheading for the measuring spoons, plastic
mold and plastic stencil will be 3924.10.5000, HTS, which
provides for tableware, kitchenware, other household articles, of
plastics...tableware and kitchenware...other. The duty rate will
be 3.4 percent ad valorem.
Provided the documentary requirements of 19 CFR 10.1 are
satisfied, the applicable subheading for the food packets and
flavoring mixes will be 9801.00.1098, Harmonized Tariff Schedule
of the United States (HTS), which provides for products of the
United States when returned after having been exported, without
having been advanced in value or improved in condition by any
process of manufacture or other means while abroad: other: other.
Products in subheading 9801.00.1098 are free of duty.
Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the country of origin as permanently and conspicu-
ously as the article will permit. Please ensure that these
requirements are met.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport