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NY J87360

August 13, 2003

CLA-2-95:RR:NC:SP:225 J87360


TARIFF NO.: 9503.90.0080

Maria F. Borges
Import Trade Coordinator
Hasbro, Inc.
1027 Newport Ave.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of refill food mixes for toy items from China

Dear Ms. Borges;

In your letter dated June 26, 2003, received in this office July 14, 2003, you requested a tariff classification ruling.

The first four items in question are all part of the Easy-Bake line and are designed to be used in the Easy-Bake Oven:

Cake Refill Set, 65567/65506, with plastic component Cookie Refill Set, 65568/65506, with plastic component Cookie & Brownie Refill Set, 65624/65506, no component Chocolate Cookie Mix, Chocolate Chip Cookie Mix, and Marshmallow Cream Mix, 66029/66028, no component

The next item is also part of the Easy-Bake line and is designed to be used in the Snack Shoppe Unit:

Rice Krispies Snack Shoppe Refill Set, 60016/60029, no component

The last item is part of the Real Meal line designed to be used in the Real Meal Oven:

Real Meal Macaroni & Cheese, Double Chocolate Chip Brownies, 65701/65700.

Each item contains a food mix designed specifically for use with the Easy-Bake Oven, Real Meal Oven or Snack Shoppe Unit. Although it would be possible to use these mixes without the above equipment, that is not a likely occurrence. The goods are sold strictly in toy stores, not in super markets. The food mix is proportioned for use in its specific piece of equipment. Some of the mixes have a “cooking tool”, such as a cookie cutter, or marbling comb to create designs in the icing, which helps the child recreate the food in a manner similar to the pictures on the packaging.

The mixes are made in the United States and packed in individual envelope type packets, which are shipped to China for retail packaging. The Chinese-made plastic components are added as appropriate.

Since the goods are principally used with articles classified within Heading 9503, the refill kits and Real Meal kits should be classified with those articles.

The applicable subheading for items 65567/65506, 65568/65506, 65624/65506, 66029/66028, 60016/60029 and 65701/65700 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; . : parts and accessories thereof: Other: Other. The rate of duty will be free. Your samples are returned as you requested.

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 646-733-3026.


Robert B. Swierupski

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