CLA-2-34:OT:RR:NC:N3:136
Angel Adame
MGA Entertainment
9220 Winnetka Avenue Chatsworth, CA 91311
RE: The tariff classification of Creative Chefs Smores Kit from China
Dear Mr. Adame:
In your letter dated November 8, 2024, you requested a tariff classification ruling on Creative Chefs Smores Kit .
In your submission, you state that the Creative Chefs Smores Kit (Item# 643163) is intended for use by children 3 years old and up. This product will be imported in packaging suitable for retail sale and consists of the following components: 1 plastic chocolate bar mold, 2 plastic marshmallow molds, 4 plastic graham crackers, 1 bag weighing 25 grams of white kinetic sand, 1 bag weighing 200 grams of brown kinetic sand, 1 plastic bag intended to store the kinetic sand, 1 paper recipe card, and 1 paper box to store the 4 plastic graham crackers. This product is used by placing the white kinetic sand in the marshmallow molds and the brown kinetic sand in the chocolate bar mold to create “marshmallows” and a “chocolate bar” that can then be combined with the plastic graham crackers to make “smores.” None of the components within this product are intended to be consumed as they solely serve the purpose of allowing children to role play the activity of making smores.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 re-packing. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the kinetic sand (modeling paste).
In your request, you suggest classification for the Creative Chefs Smores Kit in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States, (HTSUS); however, because we have determined that the modeling paste imparts the set’s essential character, the subject product is excluded from heading 9503, HTSUS, pursuant to exclusion (b) in the Explanatory Notes to heading 9503, HTSUS, which specifies that modeling pastes put up for children’s amusement are classified in heading 3407, HTSUS.
The applicable subheading for the Creative Chefs Smores Kit will be 3407.00.2000, HTSUS, which provides for Modeling pastes, including those put up for children’s amusement. The general rate of duty will be free.
This merchandise may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
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/.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division