The tariff classification of temporary tattoos from China

N305879 August 27, 2019 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Ms. Joann Mosqueda JA-RU Inc. 12901 Flagler Center Blvd. Jacksonville, FL 32258 RE: The tariff classification of temporary tattoos from China Dear Ms. Mosqueda: In your letter, dated August 13, 2019, you requested a classification ruling. Photos and samples were submitted for our review and will be retained. The temporary tattoos, item number 2059, are packaged on a backer sheet in a clear plastic bag with a header card. The nine printed tattoos are made to “look like jewelry” in the form of bracelets, arm bands and a necklace. Per the instructions, the tattoos are first cut out of the sheet, and then applied by removing them from the backer sheet, pressing them onto the skin, and wetting the back with a sponge. After 20 to 30 seconds, the paper backing is removed leaving the image on the skin. The image can be removed with cold cream, baby oil or rubbing alcohol. The applicable subheading for the temporary tattoos, including their packaging, 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 https://hts.usitc.gov/current. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division