The tariff classification of sign kits from Mexico.

NY L80478 October 28, 2004 CLA-2-39:RR:NC:SP:221 L80478 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Lisa Thatcher Avery Dennison Office Products 50 Pointe Drive Brea, CA 92821 RE: The tariff classification of sign kits from Mexico. Dear Ms. Thatcher: In your letter dated October 13, 2004, you requested a tariff classification ruling. The samples included with your request are kits for making signs. SKU #7278202705 is an outdoor poster sign kit. It includes two signboards made of polypropylene with a cross-section that resembles corrugated cardboard. The signboards measure 18 inches by 24 inches by 3/16 inch. They have rounded corners and are scored to indicate where the printed sheets should be aligned. The kit includes two plastic sleeves made of a blend of polyethylene and polypropylene that provide additional protection against the elements when the signs are used outdoors. SKU #7278202707 is a banner sign kit. It consists of a heavy-duty sheet of polyethylene that is designed for short-term outdoor use. The banner measures 18 inches by 48 inches and incorporates 4 metal grommets by which it may be hung. The kit includes a plastic sleeve made of a blend of polyethylene and polypropylene that provides additional protection against the elements when the banner is used outdoors. SKU #7278202708 is a ground stake sign kit that is suitable for short-term outdoor use. It consists of a polypropylene sign with a cross-section that resembles corrugated cardboard. The sign measures 24 inches by 18 inches by 3/16 inch, has rounded corners and is scored to indicate where the printed sheets should be aligned. The kit includes a plastic sleeve made of a blend of polyethylene and polypropylene that provides additional protection against the elements when the sign is used outdoors. It also includes a metal stake that attaches to the sign and secures it to the ground. Each kit includes 10 self-adhesive plastic sheets, a software CD and instructions. The software includes images, pre-formatted designs and printing templates. The consumer can also import his own graphics into the program. The self-adhesive sheets are designed to be printed with the graphics in a laser or ink jet printer and then to be adhered to the plastic signboard or banner. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the sign kits to be sets for tariff classification purposes, with the essential character imparted by the plastic signboard or banner. The applicable subheading for the sign kits will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division