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NY K85599

May 7, 2004
CLA-2-49:RR:NC:SP:234 K85599


TARIFF NO.: 4908.90.0000; 3919.90.5060; 9801.00.1097

Mr. Dennis Shostak
Paper Magic Group
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of “tattoos” and “fuzzy stickers” for decorating Easter eggs, from China.

Dear Mr. Shostak:

In your letter dated April 28, 2004, you requested a tariff classification ruling. Two samples were submitted for our examination.

The first item, identified as “Rub-off Egg Tattoos” (Item # 6122390), is a 4” x 6” sheet of clear plastic film that bears numerous printed cartoon-style images of bunnies, chicks, lambs, Easter eggs, hearts, butterflies, etc. A sheet of peel-off release paper protects the printed side of the film. The user is instructed to place a selected portion of the printed film on the surface of an egg and rub it with a Popsicle stick or other tool, whereupon the image will be transferred to the egg as a decoration. The plastic film can then be discarded.

The applicable subheading for the #6122390 “Rub-off Egg 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 Free.

The second item, identified as “Fuzzy Stickers” (Item # 6122050), consists of a 4” x 6” sheet of release paper that bears assorted die-cut shapes (circles, hearts, flowers, etc.) made of flocked, pressure-sensitive vinyl film. Although a few of the shapes are printed with “smiley faces” on their flocked surfaces, most are merely coated with colored flock. The flocked vinyl shapes are meant to be peeled off their paper backing and applied to “Easter eggs” as decorations.

The applicable subheading for the # 6122050 “Fuzzy Stickers” will be 3919.90.5060, HTS, which provides for other (than certain enumerated) self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. The rate of duty will be 5.8%.

However, we also note your statement that the country of origin of the #6122050 “Fuzzy Stickers” will be the United States, and that these stickers will be sent to China for packaging only. Accordingly, upon compliance with section 10.1 of the Customs Regulations (19 CFR 10.1), the stickers will be eligible for entry under subheading 9801.00.1097, HTS, which provides for other (than certain enumerated) products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. 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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