The tariff classification of the "Fashion Designer" from China

N094742 March 15, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of the “Fashion Designer” from China Dear Mr. Maher: In your letter dated February 12, 2010, of behalf of La Rose Industries/Cra-Z-Art, you requested a tariff classification ruling. The sample provided with your letter is described as a Fashion Designer Kit, item 12420. The kit includes a molded polypropylene plastic frame box, 12 plastic two-sided design plates, 1 mini black crayon, 1 plastic crayon holder, 4 color pencils and 5 blank paper sheets that measure 4 inches by 6 inches. The design plates are rubbing templates that are engraved with images of models wearing various fashions, segmented into faces, upper torsos and lower torsos. The frame box serves both as a storage container for the components in the kit and as a base for the templates. The child places the desired combination of fashion plates under the lid of the frame box, covers them with a sheet of paper and closes the frame lid to secure the templates and paper in place. The child rubs the crayon over the paper to transfer the image onto the paper and then colors the design with the included colored pencils. By mixing and matching the various plates, a child can create dozens of figures wearing various fashion designs. 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. This office considers the fashion designer kit to be a set for tariff classification purposes, with the essential character imparted by the frame box and rubbing templates, which are provided for in heading 3926 of the tariff. As you requested, the sample will be returned. The applicable subheading for the Fashion Designer Kit 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