The tariff classification of Easter Egg Transfers from China

N300084 September 7, 2018 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Easter Egg Transfers from China Dear Ms. Aldinger: In your letter, dated August 10, 2018, you requested a tariff classification ruling. Samples were submitted for our review. Rite Aid item 9044455, “Easter Egg Rub-On Decorations,” are transfers (decals) to be applied to the outer shell of an Easter egg. They will be imported in two styles, differing only slightly in motif. Both will consist of sheets of 24 printed transfers intended to be used to decorate Easter eggs with various facial expressions. The eyes and mouths express surprise, joy, fear etc. On the packaging, the transfers are referred to as “tattoos.” The directions state, “1. Cut out the tattoo you like. 2. Remove the protective film. 3. Firmly press the tattoo face down on the egg. 4. Lightly rub the tattoo until the film comes off by itself.” The applicable subheading for the Easter egg transfers will be 4908.90.0000, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division