The tariff classification of fashion design sets from China

N084105 December 3, 2009 CLA-2-90:OT:RR:NC:4:414 CATEGORY: Classification TARIFF NO.: 9008.30.0000 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of fashion design sets from China Dear Mr. Whitson: In your letter dated November 12, 2009, you requested a tariff classification ruling. A sample of the 400 piece fashion design set was submitted with your letter and will be returned as requested. The submitted fashion design set, item number 424342, consists of portable drawing projector with 400 pieces related to various fashion design projects. The projector is housed in a molded plastic case with a handle. The projector operates on three AA batteries, which are not included. The fashion design set is packaged in a cardboard box ready for retail sale. The box is marked with the words “Project Runway”. The set consists of 1 projector, 6 image wheels and 40 image slides, 20 colored pencils, 10 markers, 50 projector fashion design sheets, 25 fashion design sketch sheets, 25 handbag design sketch sheets, 25 shoe design sketch sheets, 2 slide holders, 5 texture rubbing plates, 100 plus stickers, 40 plus swatch cards, a challenge game spinner, a design guide and a portfolio case for storing the supplies. The user is instructed to insert an image disc, and the image will be projected onto the drawing surface. You have suggested classification of the fashion design set in Chapter 95 as a toy. The National Import Specialist for toys stated that Customs and Border Protection (CBP) has never considered writing, coloring, drawing or painting to have a significant “manipulative play value” for the purpose of classification as a toy. Nor does CBP classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. The fashion design set, item number 424342, is a single retail package containing items that are classifiable under several separate headings of the tariff. The Explanatory Notes represent the official interpretation of the HTSUS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTSUS, the fashion design set constitutes a set under GRI 3(b). Having determined that the fashion design set constitutes a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The projector imparts the essential character to the set. Accordingly, the set is classifiable as a projector. The applicable subheading for the fashion design set will be 9008.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for image projectors, other than cinematographic:  other image projectors. The rate of duty will be 4.6 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 Barbara Kiefer at (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division