Our colleagues in International Trade report on new customs rulings each week, and this week’s ruling involves a classic children’s toy. If your company imports this item, read on for additional details.
In NY N303641, Customs and Border Protection (CBP) discussed the classification of the “Snoopy Sno-Cone Machine.” The imported item is a snow-cone making set for children. It consists of a plastic housing with a metal cylindrical blade. The plastic housing is in the shape of a doghouse and has a closeable chute for the ice shavings to exit the housing. Also included is the Snoopy ice pusher which serves as a plunger to push ice cubes against the grating cylinder blade, a plastic crank to turn the blade, rubber foot pads to help level and hold the housing to a table or other platform, and a clamp to hold the sno-cone maker to the edge of the table. The product comes with three disposable paper cups, a package of fruit punch mix to flavor the ice shavings, and a 6-inch plastic shovel to transfer the ice shavings from the grater chute to the cups. A small squeeze bottle in the shape of a snowman is also provided to hold and dispense the fruit punch flavoring over the ice shavings.
The sno-cone machine grates ice to then be eaten as a snow cone; however, it has limited functionality. The machine is simpler than a household ice crushing machine, such that the grinding chamber can only accommodate one ice cube at a time, therefore CBP considers it distinguishable from a typical manually operated machine used to crush ice. The Snoopy Sno-Cone Machine is principally designed for the amusement of children ages 6 years and older.
CBP determined that the applicable subheading for item in question is 9503.00.0073 HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free.