CLA-2-71:RR:NC:SP:233 I87676
Ms. Cheryl Santos
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a “Crystal Tattoo” from China.
Dear Ms. Santos:
In your letter dated October 28, 2002, you requested a tariff classification ruling.
The item to be imported, CVS item number 197623 “Crystal Tattoo”, is a temporary crystal tattoo that is worn on the body. The tattoo comes in an assortment of styles. You have submitted a sample of the single heart tattoo, which is made of red plastic rhinestones formed in the shape of a heart. The back surfaces of the rhinestones are treated with an adhesive to allow affixing the tattoo to one’s body. There is also a double heart, love, rose, and an “I Love You” tattoo.
Your sample is being returned as requested.
The applicable subheading for the “Crystal Tattoo”, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for the “Crystal Tattoo”, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division