H88827 H8 Ruling Active

The tariff classification of various printed goods from China and Australia.

Issued March 4, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000, 4911.99.8000, 4908.90.0000

Headings: 9503, 4908, 4911

Product description

The first item is a temporary tattoo for use by a child. It consists of a small slip of paper that has been printed with a design that can be transferred to the skin using a damp cloth.

CBP rationale

The applicable subheading for the tattoo will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. The applicable subheading for the “reservation tent” will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter. The applicable subheading for the “Create-a-Scene” will be 9503.70.0000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY H88827 March 4, 2002 CLA-2-49:RR:NC:SP:234 H88827 CATEGORY: Classification TARIFF NO.: 4908.90.0000; 4911.99.8000; 9503.70.0000 Mr. Ryan McClure Creata Promotion USA 865 South Figueroa Street (Suite 1300) Los Angeles, CA 90017 RE: The tariff classification of various printed goods from China and Australia. Dear Mr. McClure: In your letter dated February 14, 2002, you requested a tariff classification ruling on three products, samples of which were submitted for our review. The first item is a temporary tattoo for use by a child. It consists of a small slip of paper that has been printed with a design that can be transferred to the skin using a damp cloth. The applicable subheading for the tattoo 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 3.1 cents per kilogram. The second item is a 6” square sheet of printed paperboard that has been folded into a tent-like shape. The printing, which appears to have been done by a process other than lithography, consists of pictures, the words “Happy Birthday,” and the words “Reserved For _______.” The item, known as a “reservation tent,” is designed to be used as a “seat marker” at a party. The applicable subheading for the “reservation tent” will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter. The rate of duty will be 1%. The third item, “Create-a-Scene,” is a 4” x 6¼” paper card that has been printed with a cartoon background picture. Affixed to the back of the card are several die-cut, pressure-sensitive paper stickers printed to represent characters thematically related to the picture. The user is instructed to place the stickers on the background to create a complete, customized “scene.” The surface of the background has been treated to permit the stickers to be peeled off, exchanged or moved to other positions, as desired. The applicable subheading for the “Create-a-Scene” will be 9503.70.0000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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