The tariff classification of a "3D Stick’n Sparkle Body Art Bling" from China

N089135 January 14, 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 Body Art Bling” from China Dear Mr. Maher: In your letter dated December 23, 2009, you requested a tariff classification ruling on behalf of La Rose Industries/Cra-Z-Art. A sample of the “3D Stick’n Sparkle Body Art Bling,” item number 12524, was submitted with your inquiry. The item consists of 4 body markers, 2 tattoo stencils, 3 temporary body art tattoo sheets, gem sticker tattoo sheet, 2 body jewelry sticker sheets and easy-to-follow instructions. By following the enclosed instructions a child of 6 years of age or older will derive amusement while 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 Body Art Bling” 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