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NY K81987

December 23, 2003
CLA-2-49:RR:NC:2:234 K81987


TARIFF NO.: 4908.90.0000

Mr. Randy Williams
Seasons USA Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of water removable tattoos, from China

Dear Mr. Williams:

In your letter dated December 15, 2003 you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, as requested.

The sample is a retail package, identified as item 10027, that contains a 3-piece set of water-removable tattoos (depicting “flames”) suitable for decorating the cheeks and forehead, as illustrated on the face of the packaging . A 7-step procedure for application and removal is printed on the reverse of the packaging.

You propose classification for this product in subheading 9505.90, Harmonized Tariff Schedule of the United States (HTS). However, it is not a costume, not festive, and not a party decoration; therefore it is not classifiable in heading 9505. (“Transfers” are excluded from heading 9503.)

The applicable subheading for the water-removable tattoos described, Item 10027, will be 4908.90.0000, HTS, which provides for: Transfers (decalcomanias): Other (than vitrifiable). The rate of duty will be 1.5 cents /kg. On and after January 1, 2004, the rate of duty will be Free.

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 Carl Abramowitz, at 646-733-3037.


Robert B. Swierupski

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