The tariff classification of “Glitter Glamour Tattoos Runway Pink” from China.

N248869 January 23, 2014 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Mr. Troy Clark CBT International, Inc. 249 East Ocean Blvd., Suite 650 Long Beach, California 90802 RE: The tariff classification of “Glitter Glamour Tattoos: Runway Pink” from China. Dear Mr. Clark: In your letter dated December 10, 2013, you requested a tariff classification ruling on behalf of Imperial Toy LLC. The ruling was requested on two items identified as “Glitter Glamour Tattoos: Runway Pink”. Samples were submitted with your inquiry and are being returned as requested. The “Glitter Glamour Tattoos: Runway Pink” are printed paper sheets which measures approximately 5 ¾” x 5 7/8” bearing a printed paper transfer (decalcomania). The first item consists of glitter butterfly and heart tattoos. The second item consists of glitter flower and heart tattoos. The printed paper transfer sheets have a removable protective transparent film which covers the tattoo until its application. After cutting out the design, the instructions (printed on the back of the sheet) advise the user to remove the transparent film, after the removal wet and gently rub the tattoo completely with a damp cloth or sponge, then place tattoo face down on skin and peel the corner of the tattoo. The user can gently touch the tattoo to check if transferred, if not press down and wet again. The tattoo can last for several days if transferred carefully. Each sheet is packaged for retail sale in a clear plastic bag attached to a paper hang tag printed with the words “Glitter Glamour Tattoos: Runway Pink”. The applicable subheading for the “Glitter Glamour Tattoos: Runway Pink”, 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division