886605 88 Ruling Active

The tariff classification of "temporary tattoos" (printed decals or transfers) from Taiwan.

Issued June 1, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4908.90.0000

Headings: 4908

Product description

It is a 3 1/2" x 4 1/4" sheet of paper bearing six printed pictorial decalcomanias (transfers). The instructions (printed on the back of the sheet) advise the user to cut out the design of his or her choice, place it face down on skin, rub firmly with damp cloth or sponge, and peel away the paper after the image has been transferred. The resulting "tattoo," which is said to last several days if treated carefully, can be removed with baby oil or rubbing alcohol.

CBP rationale

The applicable subheading for the "temporary tattoos" will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable.

Full text

NY 886605 June 1, 1993 CLA-2-49:S:N8:234 886605 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Mr. Eric Jones Eric Jones Customs Brokerage 5777 West Century Blvd., Suite 380 Los Angeles, California 90045 RE: The tariff classification of "temporary tattoos" (printed decals or transfers) from Taiwan. Dear Mr. Jones: In your letter dated May 24, 1993, on behalf of your client, Peiyork International Co., Inc. (San Diego, CA), you requested a tariff classification ruling. A sample was submitted and is being returned as requested. It is a 3 1/2" x 4 1/4" sheet of paper bearing six printed pictorial decalcomanias (transfers). The instructions (printed on the back of the sheet) advise the user to cut out the design of his or her choice, place it face down on skin, rub firmly with damp cloth or sponge, and peel away the paper after the image has been transferred. The resulting "tattoo," which is said to last several days if treated carefully, can be removed with baby oil or rubbing alcohol. The applicable subheading for the "temporary tattoos" will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be 15.4 cents per kilogram. 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 

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