CLA-2-49:S:N1:234 879936

Ms. Teresa L. Knowles
Sims, Waters & Associates, Inc.
444 Talleyrand Avenue
Jacksonville, Florida 32206

RE: The tariff classification of temporary tattoos, from Taiwan.

Dear Ms. Knowles:

In your letter dated October 23, 1992, on behalf of your client, Ja-Ru, Inc., you requested a tariff classification ruling.

A sample was submitted, which you have asked to be returned. It is a retail-sale package containing a single "tattoo", or decalcomania, printed by a lithographic process, depicting a lion running through a background of flames. The packaging contains textual and pictorial instructions for applying and for removing the tattoo, which may be used to decorate one's skin or various articles of paper, metal, ceramics or textiles.

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 kilo. 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport