The tariff classification of “Cutie Splash” Tattoo Book, Item # 76709, from China.

N253171 June 3, 2014 CLA-2-49:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Mr. Joseph D. Paterick Fashion Angels Enterprises 306 North Milwaukee Street Milwaukee, WI 53202 RE: The tariff classification of “Cutie Splash” Tattoo Book, Item # 76709, from China. Dear Mr. Paterick: In your letter dated May 7, 2014 you requested a tariff classification ruling. The ruling was requested on “Cutie Splash” Tattoo Book, Item # 76709. A sample was submitted for our examination and will be returned to you as requested. The book consists of a paperboard cover (front and back), five tattoo sticker sheets, a stencil sheet and instructions. Two washable markers are built onto the book’s paperboard backing and are detachable. The instructions are listed on the back of the book’s cover. The sticker sheets are made of glitter ink and water transfer paper, measuring approximately 6.5” (L) x 6.6” (W). The stencil sheet measures approximately 4.6” (L) x 6.5” (W). The item is intended to be used by children ages 4 and older, and is intended for retail sale. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office considers the “Cutie Splash” Tattoo Book to be a set for tariff classification purposes, with the essential character imparted by the tattoo book. The applicable subheading for the “Cutie Splash” Tattoo Book will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transfers (decalcomanias): 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 Albert Gamble at Albert.Gamble@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division