The tariff classification of the "Tattoo Air Brush Set" from China

N111596 July 8, 2010 CLA-2-39:OT:RR:NC:SP:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Tattoo Air Brush Set” from China Dear Ms. Aldinger: In your letter dated June 11, 2010, you requested a tariff classification ruling. A sample and a cost breakdown were provided with your letter. The Tattoo Air Brush Set, item 9006886, contains an imitation tattoo machine, 8 gel pens, 50 paper stencil stickers, and a clear vinyl pouch with a snap flap closure that can hold all of the contents of the set. The kit allows the user to draw temporary tattoos with the washable gel ink. The designs may be drawn free-hand or may be traced onto the skin using the adhesive stickers as pattern guides. The imitation tattoo machine is a plastic device that holds a gel pen and is designed to mimic a tattoo gun that holds a needle. The device can be fitted with batteries (not included) so that it vibrates and hums to mimic the tattoo gun more realistically. The gel pens, stencil stickers, tattoo machine and vinyl pouch are all packaged together for retail sale. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Tattoo Air Brush Set to be a set for tariff classification purposes, with the essential character imparted by the imitation tattoo gun, which, in addition to its role in holding the pens while they are used to create the tattoos, makes up approximately 75 percent of the value of the entire set. The applicable subheading for the Tattoo Air Brush Set will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division