The tariff classification of Item 953582 – Easter Themes Body Lotion with Temporary Tattoos from China

N248170 December 11, 2013 CLA-2-33:OT:RR:NC:N2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 4908.90.0000 Jeanette Arciero CVS On-Site Import Client Liaison Barthco International, division of OHL Attn: Mail Code 1049 One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Item 953582 – Easter Themes Body Lotion with Temporary Tattoos from China Dear Ms. Arciero: In your letter dated November 15, 2013, you requested a tariff classification ruling. Samples were submitted with your inquiry and are being returned as requested. Your inquiry pertains to Item 953582 – Easter Themes Body Lotion with Temporary Tattoos. The submitted samples are for a Bunny Body Shimmer Lotion with Temporary Tattoos and a Baby Chick Body Shimmer Lotion with Temporary Tattoos. The Bunny Body Shimmer Lotion with Temporary Tattoos contains a two ounce tube of lotion and temporary tattoos. The temporary tattoos consist of paper printed with spring pictures. Each tattoo measures approximately 4 ¾” x 1 1/8”. The temporary tattoos are designed to be transferred to one’s body by wetting it thoroughly and pressing against the skin. The items are packaged together to be sold for retail sale. For Customs purposes, the items are not a set and will be classified separately. The Baby Chick Body Shimmer Lotion with Temporary Tattoos contains a two ounce tube of lotion and temporary tattoos. The temporary tattoos consist of paper printed with spring pictures. Each tattoo measures approximately 4 ¾” x 1 1/8”. The temporary tattoos are designed to be transferred to one’s body by wetting it thoroughly and pressing against the skin. The items are packaged together to be sold for retail sale. The items are packaged to be sold for retail sale. For Customs purposes, the items are not a set and will be classified separately. The applicable subheading for the Bunny Body Shimmer Lotion and the Baby Chick Body Shimmer Lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other. The general rate of duty will be free. The applicable subheading for the temporary tattoos will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transfers (decalcomanias): Other. The rate of duty will be Free. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration.  Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 888-463-6332, or by visiting their website at: www.fda.gov. 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 Stephanie Joseph (646) 733-3268. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division