CLA-2-95:RR:NC:SP:225 L88410
Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015
RE: The tariff classification of “Tattoo Sleeves” from China.
Dear Mr. Williams:
In your letter dated October 25, 2005, you requested a tariff classification ruling.
You submitted a sample of “Tattoo Sleeves” identified as style number 13184, which is being returned upon your request. The sample is comprised of two slip-on stretchable fabric sleeves that are made of 100% nylon and imprinted with assorted demonic imagery. The sleeves are slipped-on and stretched over one’s arms giving the wearer the appearance of having tattoos running the entire length of their arms. The “Tattoo Sleeves” are not considered clothing nor are they considered a clothing accessory of tariff heading 6117. Instead the “Tattoo Sleeves” are intended for costume use and are packaged on a hanging blister card.
The applicable subheading for the “Tattoo Sleeves” identified as style number 13184 will be will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." 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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division