The tariff classification of fashion designer kits from China

N250600 March 11, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.:3926.90.9980 Ms. Lindsey Gaskin Future Forwarding Company 5356 Georgia Highway 85, Suite 400 Forest Park, GA 30297 RE: The tariff classification of fashion designer kits from China Dear Ms. Gaskin: In your letter dated February 14, 2014, you requested a tariff classification ruling on behalf of RMS International (USA) Inc. The sample provided with your letter is described as Fashion Studio Designer Kit, item 16-6097. The kit includes a molded plastic drawing frame, nine plastic rubbing templates, one crayon holder, one rubbing crayon, two sticker sheets and instructions. The double-sided plastic rubbing templates include three with raised designs outlining the head area, three outlining the top torso, and three outlining the lower torso. The child lines up three templates in the drawing frame and rubs a crayon over the templates to create a basic sketch. By mixing and matching the templates and using stickers and other media to decorate the sketches, the child can design outfits like a fashion designer. You also included specifications for a similar product, the Gothic Girls Monster Fashion Designer Kit, item US38-0002. This kit includes not only the drawing frame, templates, crayon holder, rubbing crayon and stickers, but also includes five color crayons, two tubes of glitter glue, one bag of sequins and eight sheets of paper. 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 kits to be sets for tariff classification purposes, with the essential character imparted by the plastic templates. In your letter, you suggest classification as toys in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). However, CBP has never considered writing, coloring, drawing or painting to have significant "manipulative play value" for purposes of classification as a toy. Furthermore, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. The Explanatory Notes to heading 9503 exclude many articles that are used in drawing, coloring and other art activities. The items listed in the fashion designer kit have primarily a drawing function. See Customs Headquarters Rulings 967797 and 967798, both dated February 28, 2006, on similar fashion designer template kits. Both rulings concluded that such kits are not toys designed principally for amusement. As you requested, the sample will be returned. The applicable subheading for the Fashion Studio Designer Kit, item 16-6097, and the Gothic Girls Monster Fashion Designer Kit, item US38-0002, will be 3926.90.9980, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division