N173535 N1 Ruling Active

The tariff classification of a face tattoo from China

Issued July 14, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4908.90.0000

Headings: 4908

Product description

The submitted sample, “Spider-Man Face Tattoo”, designated as Style #11621 is a printed paper sheet which measures approximately 9½ inches x 10½ inches (includes a 1inch perforated top header) bearing a printed paper transfer (decalcomania) that depicts the Spider-Man character. The printed paper transfer sheet has a removable protective transparent film which covers the face tattoo until its application. After the removal of the transparent film, the instructions (printed on the back of the sheet) advise the user to cut out the transfer in his or her corresponding size (small, medium, or large), press it onto the face with the color side down, hold firmly with a damp cloth against the back, and peel away the paper backing after the image has been transferred within approximately thirty seconds. The face tattoo can be removed with baby oil, rubbing alcohol, or several pieces of transparent household tape.

CBP rationale

The applicable subheading for the “Spider-Man Face Tattoo” will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for transfers (decalcomanias), other than vitrifiable.

Full text

N173535 July 14, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Ms. Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of a face tattoo from China Dear Ms. Guzman: In your letter dated June 22, 2011, you requested a tariff classification ruling. The submitted sample, “Spider-Man Face Tattoo”, designated as Style #11621 is a printed paper sheet which measures approximately 9½ inches x 10½ inches (includes a 1inch perforated top header) bearing a printed paper transfer (decalcomania) that depicts the Spider-Man character. The printed paper transfer sheet has a removable protective transparent film which covers the face tattoo until its application. After the removal of the transparent film, the instructions (printed on the back of the sheet) advise the user to cut out the transfer in his or her corresponding size (small, medium, or large), press it onto the face with the color side down, hold firmly with a damp cloth against the back, and peel away the paper backing after the image has been transferred within approximately thirty seconds. The face tattoo can be removed with baby oil, rubbing alcohol, or several pieces of transparent household tape. The applicable subheading for the “Spider-Man Face Tattoo” will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for transfers (decalcomanias), other than vitrifiable. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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