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NY F86122

May 17, 2000

CLA-2-95:RR:NC:SP:225 F86122


TARIFF NO.: 9503.90.0045

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a toy oven and bakeware set from China

Dear Mr. Epstein:

In your letter dated April 26, 2000 you requested a tariff classification ruling on behalf of your client Tara Toy Corporation.

A sample of the “Barbie Bake With Me Oven,” style #88888, was submitted for our examination. The set includes a miniature oven, baking pans, mixing bowls, measuring spoon, spatula, one plastic tool, 2 cake mixes, 2 frosting mixes, 1 packet of candy decorations, a gift box, decorator icing bag, 2 doilies and an instruction and recipe booklet. The exterior of the oven is made of molded plastic and is designed to resemble a stove, oven and countertop combination. The unit measures approximately 8 ¼” (H) X 14 ¼” (W) X 6 ½” (D).

Upon mixing the ingredients, the batter is poured into tiny cake pans (3 ½” in diameter) and inserted into the oven via a long plastic tool packaged with the set. The oven operates by plugging in an electrical cord that is affixed to the back of the unit. The heating source for the cake is an electric light bulb of 100 wattage (not included). All the components will be imported together in a closed retail box. It is apparent from the article’s size, construction, and marketing that the item is of limited use and will qualify as a toy in Chapter 95.

You have stated that the cake mixes, frosting mixes and candy decorations are of U.S. origin and will be shipped to China in sealed packets for insertion with the “Barbie” oven set.

In its imported condition, the “Barbie Bake With Me Oven,” is considered a set for classification purposes. According to GRI 3(b) "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." In this instance, the toy oven imparts the essential character of this set. Your sample is being returned as requested.

The applicable subheading for the “Barbie Bake With Me Oven,” style #88888, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The cake mixes, frosting mixes and candy decorations of U.S. origin may be returned free of duty under the provisions of subheading 9801.00.10, HTS, which provides for the duty-free entry of products of the U.S. that are 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, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1).

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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