The tariff classification of tattoo needles from China

NY J84902 June 6, 2003 CLA-2-84:RR:NC:1:103 J84902 CATEGORY: Classification TARIFF NO.: 8479.90.9495 Mr. Peter D. Alberdi A.J. Arango, Inc. PO Box 75062 Tampa, FL 33675-5062 RE: The tariff classification of tattoo needles from China Dear Mr. Alberdi: In your letter dated May 2, 2003 on behalf of Creative Sourcing and Development you requested a tariff classification ruling. With your inquiry you submitted 2 samples of tattoo machine needles. Each sample needle consists of a metal shaft approximately 5 ½ inches in length with a small loop at the top. Approximately 5/16 inch from the bottom the solid body of the needle shaft divides into five fine, sharp points. The needle is packed in a plastic container, on the back of which is printed the item number, a statement that the needle has undergone ethylene oxide gas sterilization, and an expiration date. After importation a needle will be installed in an electro-magnetically powered hand-held tattoo machine. The needle is dipped in ink and the vibratory action of the tattoo machine drives the needle in an up and down fashion 50 to 3000 times a minute, causing the needle tips to puncture the top layer of skin and deposit ink particles into the second (dermal) skin layer. The applicable subheading for the tattoo needles will be 8479.90.9495, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other: other: other. 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 Alan Horowitz at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division