The tariff classification of Sun Tattoo Suntan Design Pen from Macau

NY 812434 August 3, 1995 CLA-2-33:S:N:N7:240 812434 CATEGORY: Classification TARIFF NO.: 3304.99.0000 Mr. John E. Julson Body FX 925 Village Center Lafayette, CA 94549 RE: The tariff classification of Sun Tattoo Suntan Design Pen from Macau Dear Mr. Julson: In your letter dated July 7, 1995, you requested a tariff classification ruling. Sun Tattoo Suntan Design Pen, resembling a marker, is a sun screen lotion. The product allows children to draw tattoos on parts of their bodies that are exposed to the sun. The sun screen lotion limits tanning allowing the tattoo to stand out. The applicable subheading for Sun Tattoo Suntan Design Pen will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other preparations for the care of the skin including sunscreen or sun tan preparations. The rate of duty will be 3.9 percent ad valorem. Articles classifiable under subheading 3304.99.0000, HTS, which are products of Macau are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. This product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport