The tariff classification of stickers and temporary tattoos from Taiwan.

NY C83779 February 10, 1998 CLA-2-39:RR:NC:SP:221 C83779 CATEGORY: Classification TARIFF NO.: 3919.90.5060; 4908.90.0000 Mr. Michael Chi Kiramaya Corporation 12 Tasman Lane Huntington Station, NY 11746 RE: The tariff classification of stickers and temporary tattoos from Taiwan. Dear Mr. Chi: In your undated letter, received in this office on January 26, 1998, you requested a tariff classification ruling. Three sample packets were submitted. Two packets contain plastic self-adhesive printed stickers that can be used to decorate such items as gifts, letters, cards, notebooks, lockers, lunch boxes, bicycles and skateboards. The third packet contains temporary tattoos that are applied to the skin with water. The tattoos can be removed with alcohol or cold cream. The applicable subheading for the plastic self-adhesive stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the temporary tattoos will be 4908.90.0000, HTS, which provides for printed transfers (decalcomanias), other than vitrifiable. The rate of duty will be 9.2 cents per kilogram. 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division