CLA-2 RR:CR:GC 961906 JGB
Ms. Xiuping Qu
Hasbro, Inc.
Import Trade Coordinator
1027 Newport Ave.
P.O. Box 1059
Pawtucket, Rhode Island 02862 1059
RE: Item #28805 Snoopy Snow Cone Machine; PC 885825 superseded, in part
Dear Ms. Qu:
This is in response to your office’s letter of March 31, 1998, to the Customs National Commodity Specialists Division, New York, on behalf of Hasbro, Inc., which requests reconsideration of a preclassification ruling under the Harmonized Tariff Schedule of the United States (HTSUS), PC 885825, issued June 2, 1993, from the Port of Seattle on Hasbro’s Item #28805, Snoopy Snow Cone Machine. The item is manufactured in China.
Your letter was referred to this office for reply. We regret the delay in providing this response.
FACTS:
The Snoopy Snow Cone Machine is a molded plastic container in the shape of a house. Inside this “house” is a metal grating cylinder attached to a turn handle. In operation, ice cubes are grated by turning the handle. The product comes with five paper cups which hold the grated ice. A smaller squeeze container in the shape of the character “Snoopy” holds flavoring. The flavoring is then squirted on the ice to create a sweet frozen Snow Cone treat. The squeeze container also serves as a plunger to push ice cubes against the grating cylinder. Peanuts© character stickers of Charlie Brown, Lucy, and Woodstock come with the product to decorate the house. The machine is marked for ages four and up and comes with a packet of Flavor Aid® soft drink mix for flavoring, and a 6 inch long “shovel” to transfer the ice from the grater chute to the cups.
The article is claimed to be marketed toward children and is sold only to stores to place in their toy aisles. Hasbro’s letter of March 31, 1998, requests reclassification as a toy set.
ISSUE:
Whether the Snoopy Snow Cone Machine is classified in heading 3924, HTSUS, as other household articles of plastics, or in heading 9503, HTSUS, as toys.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.
Heading 3924, HTSUS, provides for other household articles of plastics. Household articles of plastics other than tableware, kitchenware, furnishing articles, and picture frames are provided for in subheading 3924.90.55, HTSUS. Note 2(v) to Chapter 39, which covers heading 3924, excludes articles of Chapter 95, for example, toys.
Heading 9503 covers other toys. Although the term "toy," in general, is not specifically defined in the tariff, the EN's to Chapter 95, HTSUS, indicate that, "this Chapter covers toys of all kinds whether designed for the amusement of children or adults." It has been Customs position that the amusement requirement means that toys should be designed and used principally for amusement. See Additional U.S. Rule of Interpretation 1(a), HTSUS. If this article can be shown to be designed principally for the amusement of children or adults, it would qualify as an article of Chapter 95 and, as such, would be precluded by the chapter note to chapter 39 from classification in heading 3924.
The EN’s to heading 9503 indicate that “certain toys (e.g., electric irons, sewing machines, musical instruments, etc.) may be capable of a limited ‘use’; but they are generally distinguishable by their size and limited capacity from real sewing machines, etc.” See Headquarters Ruling 959750 of November 25, 1997. While most of the toys mentioned from this portion of the EN are imitative in use, that is, when they are played with, the child pretends to be performing the activity of adults, this machine does not have those strong characteristics. Instead, it seems to be a machine to grind ice into something that can be easily eaten, after adding sugar syrup. The case would be easier to decide if there were strong evidence of manipulative play value to it. The expected manipulative play value would be, for example, some role for the cartoon characters to transport the ice or deliver it to a refreshment stand. Here, the only thing going on in terms of “play” is the insertion of the ice cubes, the turning of the crank, the scooping out of the crushed ice into cups, and the application of the flavored syrup. All of this analysis is intended to indicate that this machine presents a very close call for classification as between toy and household article.
After weighing the alternatives, we are inclined to accept this machine as a toy in Chapter 95, thereby precluding classification in Chapter 39 due to the operation of the chapter note. Because of the manner in which this article is bought and sold, including the packaging and channels of trade, the factors surrounding this article point to a toy designation. This thing grates ice that becomes suitable to eat as a snow cone; however, it only “works” in a very limited sense. The machine is obviously simpler than a household ice crushing machine and is very limited in its output. The grinding chamber can only accommodate one ice cube at a time and with such a limitation, distinguishes itself from a typical manually operated machine used to crush ice. Also, the Peanuts characters are integrated into the action with the snow motif. The imaginary concept of Snoopy sitting on the top of his doghouse in the snow is integrated into the use of the product. The box says “Make tasty Sno-Cones at home with your favorite friend...Snoopy!” The plastic scoop is integrated into the imaginary situation by being molded to look like a toy snow shovel, while the snow shovel leans against the doghouse when not in use. There is a notch in the roof to steady the snow shovel and a groove simulating snow in the plastic base where the snow shovel rests to simulate snow. Moreover, the doghouse seems to be resting on ground surrounded by uneven snow. Snoopy wears a stocking cap (suggesting cold weather) which doubles as a cap and dispenser for the flavoring bottle. These details, taken together, set the stage for play, even if it is not exactly clear what form the play will take.
HOLDING:
The Snoopy Snow Cone Machine is classified as a toy under heading 9503, HTSUS, specifically in subheading 9503.90.0045, HTSUS, the provision for “Other toys;...parts and accessories thereof: Other, Other toys and models.” The classification in the line item from PC 885825, pertaining to this product, is hereby superseded.
Sincerely,
John Durant, Director
Commercial Rulings Division