N087855 N0 Ruling Active

The tariff classification of a "3D Stick’n Sparkle Tattoo’n Nail Studio" refill pack from China

Issued January 11, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The product is specifically designed to be used with the Tattoo’n Nail Studio, item number 12526, the subject of a previous inquiry. The refill pack is comprised of 2 glitter packs, 10 plastic nails, 10 nail adhesives, 2 tattoo sticker sheets, 2 nail sticker sheets, 93 mini gems and simple instructions. By following the enclosed instructions, a child of age 8 and older can derive amusement by decorating the plastic nails or her own nails, and also by applying the tattoos and body art materials to embellish hands, arms, etc., thus imitating adult behavior. The sample will be returned as requested.

CBP rationale

The applicable subheading for the “3D Stick’n Sparkle Tattoo’n Nail Studio” refill pack will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N087855 January 11, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a “3D Stick’n Sparkle Tattoo’n Nail Studio” refill pack from China Dear Mr. Maher: In your letter dated November 25, 2009, you requested a tariff classification ruling on behalf of La Rose Industries/Cra-Z-Art. A sample of the “3D Stick’n Sparkle Tattoo’n Nail Studio” refill pack, item number 12611, was submitted with your inquiry. The product is specifically designed to be used with the Tattoo’n Nail Studio, item number 12526, the subject of a previous inquiry. The refill pack is comprised of 2 glitter packs, 10 plastic nails, 10 nail adhesives, 2 tattoo sticker sheets, 2 nail sticker sheets, 93 mini gems and simple instructions. By following the enclosed instructions, a child of age 8 and older can derive amusement by decorating the plastic nails or her own nails, and also by applying the tattoos and body art materials to embellish hands, arms, etc., thus imitating adult behavior. The sample will be returned as requested. The applicable subheading for the “3D Stick’n Sparkle Tattoo’n Nail Studio” refill pack will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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