The tariff classification of children’s temporary "tattoos" from China.

NY I87116 October 9, 2002 CLA-2-49:RR:NC:SP:234 I87116 CATEGORY: Classification TARIFF NO.: 4908.90.0000; 7117.90.5500; 7117.90.7500 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd. (Suite 1000) Glendale, CA 91203-2671 RE: The tariff classification of children’s temporary “tattoos” from China. Dear Ms. Wang: In your letter dated October 1, 2002, you requested a tariff classification ruling. Samples representing two kinds of products used for temporary adornment of the body were submitted for our examination and are being returned to you as requested. The first item, identified as a “Princess Tattoo,” consists of a small slip of paper that has been printed with a picture that can be transferred to the skin using a damp cloth or sponge. The transferred image can later be removed from the skin with baby oil or adhesive tape. The applicable subheading for the “Princess Tattoo” will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be 3.1 cents per kilogram. The second item, identified as a “Princess Body Jewel Tattoo,” consists of a die-cut slip of self-adhesive plastic whose face is decorated with glitter and plastic beads. The item must be peeled off its backing and pressed onto the skin. It can later be removed by peeling it off the skin. The applicable subheading for the “Princess Body Jewel Tattoo,” if valued not over 20 cents per dozen pieces, will be 7117.90.5500, HTS, which provides for other imitation jewelry valued not over 20 cents per dozen pieces or parts. The rate of duty will be 7.2%. The applicable subheading for the “Princess Body Jewel Tattoo,” if valued over 20 cents per dozen pieces, will be 7117.90.7500, HTS, which provides for other imitation jewelry valued over 20 cents per dozen pieces or parts…of plastics. The rate of duty will be free.  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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division