The tariff classification of a permanent makeup pen and spares from Taiwan

NY K87620 August 5, 2004 CLA-2-84:RR:NC:1:104 K87620 CATEGORY: Classification TARIFF NO.: 8467.29.0090; 8467.99.0190; 8466.10.8075 Mr. Ray Mallett Permanent Choices 494 McCormick St. San Leandro, California 94577 RE: The tariff classification of a permanent makeup pen and spares from Taiwan Dear Mr. Mallett: In your letter dated June 30, 2004 you requested a tariff classification ruling. The permanent makeup pen is a hand held electrically operated tattoo machine. It is used for implanting makeup pigments just beneath the skin to give people semi-permanent makeup (lipstick that doesn’t wash off, etc.). The pen houses a small rotary motor that powers a needle to move up and down. It is approximately the size of a marker pen. (It is not the electromagnetic type tattoo machine which employs magnetic coils and is generally a larger machine.) In addition to the makeup pen, you inquire about the classification of tattoo needles and spare plastic parts such as needle caps (covers), sleeves (grips) and tubes (stabilizers). Your website for one tattoo machine model identifies the parts as caps, sleeves and tubes while for another model they are referred to as covers, grips and stabilizers. The needle is locked in to the machine by the tube/stabilizer. The cap/cover protects the end of the needle and acts as a reservoir for the pigment. The user generally holds the tool by the sleeve or grip. You indicate that Customs in San Francisco unofficially advised you that the makeup pen is classified under HTS subheading 8467.29.0090 and that the spare parts fall under 8467.99.0190. The applicable subheading for the permanent makeup pen will be 8467.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor: with self-contained electric motor: 0ther. The rate of duty will be free. The applicable subheading for the spare plastic stabilizer/tube will be 8466.10.8075, HTS, which provides for toolholders for any type of tool for working in the hand: tool holders and self-opening die heads: other. The rate of duty will be 3.9 percent. The applicable subheading for the spare plastic needle cap/cover and sleeve/grip will be 8467.99.0190, HTS, which provides for parts of tools for working in the hand with self-contained electric motor. The rate of duty will be free. The question of classification for the needles is being referred to the Office of Regulations and Rulings, Bureau of Customs and Border Protection, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division