The tariff classification of "The Art of Belly Painting" from China

NY L82263 February 2, 2005 CLA-2-33:RR:NC:2:240 L82263 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 4823.90.6600; 4901.99.0093; 4908.90.0000; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9603.40.4060; 9611.00.0000 Ms. Lisa Pascarello Penguin Group (USA) 405 Murray Hill Parkway East Rutherford, New Jersey 07073-2136 RE: The tariff classification of "The Art of Belly Painting" from China Dear Ms. Pascarello: In your letter dated January 20, 2005 you requested a tariff classification ruling. A sample of The Art of Belly Painting, Item # ISBN 1-59609-009-X, was submitted with your request and will not be returned. The Art of Belly Painting kit consists of 4 pots of nontoxic body paint, a paintbrush, 2 stencil sheets, a two-sided circular rubber stamp depicting a heart and a smiley face, a foam brush, a sheet of colorful temporary tattoos (decals) and a 64 page instructional booklet. The tattoos are paper printed with pictures that can be transferred to the skin using a wet cottonball. The transferred image can later be removed from the skin with cold cream or alcohol. The stencil sheets, made of paper, are plastic coated. As stated in your booklet, the belly painting is a form of body art designed for women to create various designs on their bellies throughout their pregnancy. For tariff classification purposes, The Art of Belly Painting is not a set and each item will be separately classified in its appropriate heading. In your letter, you suggest the classification for the paints in subheading 3213.10.0000, HTS. This provision is limited to paint of a kind used by artists’, students’ or signboard painters’ for use on paper products. The applicable subheading for the body paint will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other….. The rate of duty will be free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. The applicable subheading for the stencils will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for Other coated paper or paperboard….. The rate of duty will be free. The applicable subheading for the book will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books: Other: Containing 49 or more pages each (excluding covers)….. The rate of duty will be free. The applicable subheading for the tattoos (decals) will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other transfers (decalcomanias)….. The rate of duty will be free. The applicable subheading for the paintbrush will be 9603.30, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics. If valued not over 5 cents each, the brush will be classified in subheading 9603.30.2000, HTS. The rate of duty will be 2.6 percent ad valorem. If valued over 5 cents but not over 10 cents each, the brush will be classified in subheading 9603.30.4000, HTS. The rate of duty will be free. If valued over 10 cents each, the brush will be classified in 9603.30.6000, HTS. The rate of duty will be free. The applicable subheading for the foam brush will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: Other….. Other….. The rate of duty will be 4 percent ad valorem. The applicable subheading for the rubber stamp will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS) which provides for Date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand….. The rate of duty will be 2.7 percent ad valorem. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division