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NY K81941

December 15, 2003
CLA-2-95:RR:NC:SP:225 K81941


TARIFF NO.: 9503.90.0080

Mr. Dennis Morse
BDP International
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a “Freezer Pop Maker” from China.

Dear Mr. Morse:

In your letter dated December 5, 2003, on behalf of Meijer Distribution, you requested a tariff classification ruling.

You submitted a sample of a “Freeze Pop Maker” identified as item number 857816. The item is a toy freeze pop maker in the shape of a plastic truck that allows a child 4 years of age and older to make their own freeze pops. The truck measures approximately 4-1/2 inches in height x 2-1/2 inches in width x 7 inches in length, with three slots on top for insertion of plastic freeze pop molds and the words “Delicious Popsicles” on its side panels. The toy consists of 1 truck-shaped Freeze Pop Maker, 3 freeze pop molds, 1 packet of “Cherry Flavor Aid” soft drink mix, and 1 sheet of instructions.

To make freeze pops, one must pre-chill the Freeze Pop Maker in the freezer for one hour before use. While the Freeze Pop Maker cools, one opens the packet of Flavor Aid (made in the United States) and places ½ teaspoon into a mixing pitcher or bowl. Add 7 fluid ounces of cold water and sugar to the pitcher/bowl, and mix the contents until the Flavor Aid and sugar are absorbed. Remove the freeze pop maker from the freezer, pour the mix into the molds, return the freeze pop maker into the freezer, and leave there until frozen. The Freeze Pop Maker can make three freeze pops at one time. All components are packaged in a cardboard box with a window display. Due to its limited use and educational play features, the item is classified as a toy.

Your sample is being returned as requested.

The applicable subheading for the “Freeze Pop Maker” identified as item number 857816 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

The Food and Drug Administration may impose additional requirements on the soft drink mix. You may contact the FDA at:

Food and Drug Administration
Implementation and Compliance Branch
HFF 314, 200 C Street, SW
Washington, D.C. 20204
(202) 205-5321

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 Wong at 646-733-3026.


Robert B. Swierupski

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