N305921 N3 Ruling Active

The tariff classification of temporary tattoos from China

Issued August 28, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4908.90.0000

Headings: 4908

Product description

The temporary tattoos, item number 52, are packaged on backer sheets in a clear plastic bag with a header card. The approximately 15 colorfully printed tattoos represent, for example, a shark, a frog, flames, and skull and crossbones. The tattoos are first cut out of the sheet, and then applied by removing them from the backer sheet, pressing them onto the skin, and wetting the back with a sponge. After 20 to 30 seconds, the paper backing is removed leaving the image on the skin. Per the directions, the image can be removed with cold cream, baby oil or rubbing alcohol.

CBP rationale

The applicable subheading for the temporary tattoos, including their packaging, will be 4908.90.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Transfers (decalcomanias): Other.

Full text

N305921 August 28, 2019 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Ms. Joann Mosqueda JA-RU Inc. 12901 Flagler Center Blvd. Jacksonville, FL 32258 RE: The tariff classification of temporary tattoos from China Dear Ms. Mosqueda: In your letter, dated August 16, 2019, you requested a classification ruling. Photos and samples were submitted for our review and will be retained. The temporary tattoos, item number 52, are packaged on backer sheets in a clear plastic bag with a header card. The approximately 15 colorfully printed tattoos represent, for example, a shark, a frog, flames, and skull and crossbones. The tattoos are first cut out of the sheet, and then applied by removing them from the backer sheet, pressing them onto the skin, and wetting the back with a sponge. After 20 to 30 seconds, the paper backing is removed leaving the image on the skin. Per the directions, the image can be removed with cold cream, baby oil or rubbing alcohol. The applicable subheading for the temporary tattoos, including their packaging, 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 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

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