The tariff classification of the "Color Explosion Designer" from China.

N050728 March 2, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Judith W. Walter Crayola LLC 1100 Church Lane Easton, PA 18040 RE: The tariff classification of the “Color Explosion Designer” from China. Dear Ms. Walter: In your letter dated January 16, 2009, you requested a tariff classification ruling. A sample was provided with your letter and is being returned as you requested. The Color Explosion Designer is a drawing device that consists of a plastic base and two interchangeable plastic design discs that snap into the base. The base measures approximately 10½ inches by 9½ inches. The design discs measure approximately 7¼ inches in diameter. The product is imported both alone and as part of a kit, identified as item 74-7015, that includes 20 sheets of black color explosion paper and 2 color explosion markers. The markers fit into holders molded onto the side of the design device base. The markers do not have any inherent color and work only with the specially treated paper. The clear liquid in the marker reacts with the paper to reveal multiple colors hidden in the black paper. Each design disc has 23 different shaped cutouts that act as templates. A manually controlled lever in the base advances the template disc in set increments, allowing the user to choose a pattern, rub the marker within the cutout pattern to create multi-colored effects, and advance the disc repeatedly to duplicate the same pattern at uniform intervals around the paper. The user repeats this process as many times as he chooses with different cutout patterns, creating a complex multi-colored design. The consumer may purchase additional color explosion paper and markers. You suggest classification in heading 4903, which provides for children’s picture, drawing or coloring books. The Color Explosion Designer is not a coloring or drawing book but is a plastic device that enables the user to draw designs using repeating patterns. For a discussion of the classification of similar products, see Headquarters Ruling Letter 967796 of February 28, 2006. 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 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. You have indicated that the cost of the plastic design device far exceeds the cost of the paper and markers. In addition, the paper and markers are consumables, while the drawing device has continuing use. This office considers the Color Explosion Designer to be a set for tariff classification purposes, with the essential character imparted by the design device. The applicable subheading for the Color Explosion Designer Kit, as well as for the plastic design device imported separately, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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