The tariff classification of temporary tattoos and nail stickers from Taiwan

N343061 October 17, 2024 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4908.90.0000; 3919.90.5060 Krista Fedon OOLY, LLC. 5607 Palmer Way Carlsbad, CA  92010 RE:      The tariff classification of temporary tattoos and nail stickers from Taiwan     Dear Ms. Fedon: In your letter, dated October 3, 2024, you requested a tariff classification ruling.  A detailed description and photos were provided for review. “Tattoopalooza,” Item number 176-027, consists of four sheets of temporary tattoos and two sheets of nail stickers packaged together for retail sale in a flat-lay envelope style packaging.  The approximately 33 temporary tattoos depict unicorns, ice cream cones, rainbows, and other kid-friendly motifs.  The user is instructed to cut out the desired design, remove the clear top film, press the tattoo face down on clean, dry skin, cover with a wet cloth or sponge and hold for 30 seconds before carefully peeling off the backing paper.  Rubbing alcohol or baby oil can be used to remove the transfer.  The nail stickers are printed, self-adhesive stickers composed of plastic.  There are 96 stickers on each sheet of backing paper that feature hearts, rainbows, stars, and other cute designs.  The stickers are for use in decorating fingernails.   We must first determine whether the kit is considered a “set” for classification purposes.  A “set” is defined within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)) and the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), which constitute the official interpretation of the tariff at the international level.  EN X to GRI 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).”  Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The kit under consideration does consist of multiple articles classifiable under separate headings.  It is packaged together for retail sale.  Therefore, it fulfills the requirements of (a) and (c) above.  However, we find that it fails (b).  The temporary tattoos and nail stickers are not designed to be used directly together and do not meet a particular need or carry out a specific activity.  Since the kit is not a set for customs purposes, the items will be separately classified.   The applicable subheading for the temporary tattoos will be 4908.90.0000, HTSUS, which provides for “Transfers (decalomanias): Other.  The column one, general rate of duty will be Free.   The applicable subheading for the self-adhesive plastic stickers will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other:  other. The rate of duty will be 5.8 percent ad valorem. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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