The tariff classification of transfer decals from China

N232289 September 6, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Ms. Betty M. Lui WTC Quikstone, LLC 2034 W. 237th Street Torrance, CA 90501 RE: The tariff classification of transfer decals from China Dear Ms. Liu: In your letter dated August 7, 2012, you requested a tariff classification ruling. The ruling was requested on an item identified as the “Just My Glitter Fashion Art”. A sample was submitted for our examination. The product is a glitter transfer art which contains four sheets of several images (made from an adhesive applied to a transparent sheet), ten colors of glitter packs and one mini brush. The designs are covered with a release paper to protect the glued images before transferred to the surface. The user is instructed to remove the release paper and press the glued image onto the object for about one minute. Peel off the transparent sheet to release the transferred image and then apply glitter powder and/or gem stones to fill in the design. The transferred image can be removed from the surface with warm water or oil. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The essential character of the set is imparted by the transfers. The applicable subheading for the transfer decals 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, Thomas J. Russo Director National Commodity Specialist Division