The tariff classification of a silk screening kit from China.

N059947 May 26, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Parkway Walnut, CA 91789 RE: The tariff classification of a silk screening kit from China. Dear Mr. Cervantes: In your letter dated May 4, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The Style Six Silk Screener is a kit used to paint designs on garments, such as t-shirts. The kit consists of 1 large plastic silk screener, 1 small plastic silk screener, 4 large plastic paint stencils, 4 small plastic paint stencils, 1 plastic roller tray, 1 plastic masking board, 1 sponge roller, 1 small sponge blotter, 1 separator, 4 fabric paints and 1 plastic supply tray. The silk screeners are bases with hinged frames designed to hold the garment securely in place. Paint is added to the roller tray and sponge rollers are used to apply the paint to the garment using the provided paint stencils. The separator is placed between the layers of the t-shirt so that paint does not seep through to the back. The masking board is used to protect one side of the garment while the other is being painted. The supply tray is used to hold the paints and sponge tools. As you requested, the sample will be returned. You suggest classification as a toy in heading 9503 of the Harmonized Tariff Schedule of the United States. However, this kit is not principally designed for amusement. It is designed for decorating and painting articles of clothing with 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. The silk screeners, paint stencils, masking board, separator, roller tray and supply tray are all classified in heading 3926. Together, these items impart the essential character of the set. The applicable subheading for the Style Six Silk Screener 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