CLA-2-49:OT:RR:NC:2:234
Mr. Christopher Rini
Laufer Group International
20 Vesey Street, Suite 601
New York, NY 10007
RE: The tariff classification of a nail art and tattoo body art sticker books from China
Dear Mr. Rini:
In your letter dated February 17, 2012, you requested a tariff classification ruling.
The ruling was requested on two activity books identified as the “Scratchin’ Fashion Sticker Book Nail Art” #3491and “Scratchin’ Fashion Sticker Book Tattoo Body Art” #5851.
Item #3491 is a nail art design book which consists of fifteen glossy printed color pictures, five black and white sketched drawings, one sheet of 90+ die-cut stickers on a self-adhesive, black coated, rainbow color design-printed paper and one wood drawing stylus. The wood drawing stylus is meant to be used to scratch off the black coating on the self adhesive, rainbow color paper to reveal various lengths of nail designs. The die-cut, self-adhesive manicure/pedicure nail sticker designs are removed from the release paper in order to be applied to the fifteen glossy printed color pages. These glossy pages which are printed with pictures that depict hands, feet and individual fingers are used to create nail designs from the design-printed, rainbow color sheets. The five black and white pages depict unfinished head and face images to doodle and create hair and make-up styles with either markers or crayons. The book is designed for ages 5 and up. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the spiral bound printed activity book.
Item #5851 is a tattoo body art design book which consists of twenty glossy printed color pictures, one sheet of 50+ die-cut stickers on a self-adhesive black coated, rainbow color paper and one wood drawing stylus. The wood drawing stylus is meant to be used to scratch off the black coated, die-cut rainbow color paper to reveal various design shapes of flowers, stars, hearts, peace signs, butterflies and more. The die-cut, self-adhesive sticker designs are peeled off from the release paper in order to be applied to the printed glossy pictures to create tattoo looks like a tattoo artist. The book is designed for ages 5and up. This kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the spiral bound printed activity book.
The applicable subheading for the “Nail Art” and “Tattoo Body Art” spiral bound activity books will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children’s picture, drawing or coloring books. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division