The tariff classification of temporary tattoo maker from an unspecified country

N102803 May 6, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.20.9000 Frances Kwan, Sales Manager Playgo Toys MFG., LTD. 12/F Tower 1 South Seas Centre 75 Mody Rd TST East Kowloon, Hong Kong CHINA RE: The tariff classification of temporary tattoo maker from an unspecified country Dear Mr. Kwan: In your letter dated April 23, 2010 you requested a tariff classification ruling. The item under consideration has been identified as the “Trendy Air Brush Tattoo”. This is a battery operated device that is used to create temporary body art using a spraying device and color tattoo markers. You state that a color is sprayed over a stenciled area on the body, when the stencil is removed it leaves the design behind. The markings are water soluble and are removable by mild soap and water. Included in the box are ten (10) colored markers and twenty-seven (27) stencils. The spraying apparatus requires 2C size batteries which are not included. In your request you suggest classification of the Trendy Air Brush Tattoo as 8543.90.8880, this tariff number does not exist in the 2010 Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the Trendy Air Brush Tattoo will be 8424.20.9000, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders…; parts thereof: Spray guns and similar appliances: 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division