CLA-2-49:OT:RR:NC:4:434
Ms. Amy Lauziere
A.N. Deringer, Inc.
173 West Service Rd.
Champlaine, NY 12919
RE: The tariff classification of a “7 Days of Tattoos” kit from China
Dear Ms. Lauziere:
In your letter, dated January 25, 2021, you requested a tariff classification ruling on behalf of your client, WowWee USA, Inc. Photos and a detailed description of the item were submitted for our review.
Item #5762, “7 Days of Tattoos” is a kit for children to create temporary tattoos and designs on their skin. The kit contains a variety of temporary tattoos, including four scented, three foil, two glow in the dark, and four color BFF tattoos. The kit also contains plastic gem stickers, one marker and one stencil. They are packaged together for retail. Its packaging is designed for the child to open a new surprise each day of the week.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The tattoo kit consists of multiple articles classifiable under separate headings. The components of the kit carry out a specific activity, that of adorning the skin/hair, and are packaged together for retail sale. The kit therefore fulfills the term “goods put up in sets for retail sale.”
The essential character of the set is conferred by the multiple temporary tattoos that predominate by quantity and role. We also note that the item is marketed with the word “tattoos.” Therefore, the set as a whole is classified under the tariff provision for the tattoos in heading 4908, HTSUS.
You propose, alternatively, that the set should be classified in heading 9503, HTSUS, as toys. However, the ENs provide guidance here. EN Note (d) to heading 9503 states, “This heading also excludes: transfers of 4908.” Further, the ENs associated with heading 4908 state, “Transfers produced and supplied mainly for the amusement of children are also covered by this heading…” Further support for classification of such kits in heading 4908, HTSUS, can be found in Headquarters ruling 965703 (8/13/02).
Therefore, the applicable subheading for Item #5762 will be 4908.90.0000, HTSUS, which provides for “Transfers (decalcomanias): Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
In cases when the kits are manufactured in China, the following will apply: Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4908.90.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to the correct subheading.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division