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NY C89816

July 27, 1998

CLA-2-95:RR:NC:SP:225 C89816


TARIFF NO.: 9503.70.0000; 4908.90.0000

Mr. Michael Utchell

Schenker International

10601 NW Ambassador Dr., Suite F

Kansas City, MO 64153

RE: The tariff classification of stuffed dice and tattoos from China

Dear Mr. Utchell:

In your letter dated July 2, 1998 you requested a tariff classification ruling.

This letter addresses your inquiry involving the "Stuffed Dice" set and "Valentine Tattoos." The Valentine's Day key chain and boxer shorts will be handled in separate replies.

The "Stuffed Dice" are made up of three cubes covered in textile material. The fabric is 60% polyester and 40% cotton. The dice are filled with polyethelene pellets. Each side of the cubes are printed with one or more words so that they may be arranged to display a humorous message. The dice are designed purely for amusement purposes.

The "Valentine Tattoos" consist of one 6 ½" by 4" sheet of assorted tattoo designs with instructions. The selected tattoo is transferred to the skin by peeling away its cover, placing facedown on the skin and holding a wet cloth over the tattoo for 10-20 seconds. After the required time has elapsed, the tattoo backing is carefully removed and the skin is permitted to dry.

The temporary tattoo may be removed by using cold cream or rubbing alcohol. The article is imported in a clear plastic package with instruction card. Your samples are being returned as requested.

In your letter, it was stated that you believe both products are properly classified as festive articles based upon their marketing and potential use on Valentine's Day. The "Stuffed Dice" set merely contains words which, when combined, make reference to phrases of an intimate nature. Words associated with love are not necessarily Valentine's Day related but have meaning throughout the year. Dice, in and of themselves, are not a recognized symbol associated with, or used for the celebration of, or entertainment on Valentine's Day. Furthermore, no evidence has been submitted which indicates the use and sale of this article on Valentine's Day. We would, however, agree that the dice are non-functional and designed purely for amusement purposes.

The "Valentine Tattoos" are designed to decorate the person, not the home. Therefore, the goods are not classifiable in Heading 9505. They would also not be considered in Heading 9503 due to their exclusion by the Explanatory Notes to the HTSUSA, which, although not legally binding, provide the official interpretation of the Harmonized Schedule at the international level. Specifically, transfers of heading 4908, are excluded from Chapter 95 by Ex. Note 95.03(d).

Accordingly, the applicable subheading for the "Stuffed Dice Set" will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the temporary "Valentine Tattoos" will be 4908.90.0000, HTS, which provides for printed transfers (decalcomanias), other than vitrifiable. The rate of duty will be 9.2 cents per kilogram.

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

Alice J. Wong at 212-466-5538.


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