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NY 808944

May 4, 1995

CLA-2-95:S:N:N8:225 808944


TARIFF NO.: 9503.90.0030; 3924.10.5000; 9801.00.1098

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.


Jean F. Maguire
Area Director

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