CLA-2-49:S:N8:234 884872
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport