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NY 884872

April 22, 1993

CLA-2-49:S:N8:234 884872


TARIFF NO.: 4908.90.0000

Ms. Carol A. Garrity
Garrett Hewitt International
147 Broadway
Hawthorne, N.Y. 10532

RE: The tariff classification of "temporary tattoos" (printed decals or transfers) from Taiwan.

Dear Ms. Garrity:

In your letter dated April 9, 1993, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a 3 1/2" x 4 1/4" sheet of paper bearing four printed pictorial decalcomanias (transfers). The instructions (printed on the back of the sheet) advise the user to cut out the design of his or her choice, place it face down on skin, rub firmly with damp cloth or sponge, and peel away the paper after the image has been transferred. The resulting "tattoo," which is said to last several days if treated carefully, can be removed with baby oil or rubbing alcohol.

The applicable subheading for the "temporary tattoos" 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 15.4 cents per kilogram.

You also asked whether the country of origin marking on the sample is satisfactory. We note that the words "Made in Taiwan" appear in the lower right hand corner of the back side of the decal sheet, below all the instructions and ingredients. Since this marking is visible through the cellophane bag in which the product is packed, we find that it is acceptable.

Your questions on possible requirements of the U.S. Food and Drug Administration should be directed to that agency, at 5600 Fishers Lane, Rockville, Maryland 20857, telephone (202) 443- 3380.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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