CLA-2-49:S:N8:234 886571

Ms. Natouchka Patrice Rampy
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of "Temporary Tattoo Transfers" (printed decals) from Taiwan.

Dear Ms. Rampy:

In your letter dated May 24, 1993, on behalf of your client, Collegeville/Imagineering (Phoenix, AZ), you requested a tariff classification ruling.

Samples were submitted and are being returned as requested. They are 4 x 6 1/2 inch sheets of paper bearing different selections of printed pictorial decalcomanias (transfers). They are put up for retail sale, one sheet per package, in plastic bags with printed header cards. Each package also contains a separate, printed instruction sheet which advises the user to cut out the design of his or her choice, place it face down on skin, dab with a wet washcloth or towel, 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 cold cream or rubbing alcohol.

The applicable subheading for the "Temporary Tattoo Transfers" 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.

We note that the country of origin marking on the submitted samples is not acceptable. The back of the header card is marked "Made in Taiwan," but the front of the decal sheet, which shows through the front of the package, is printed with a copyright date followed by "Imagineering Inc., Phoenix, AZ 85061." This reference

to a U.S. address triggers the requirements of 19 CFR 134.46, meaning that it will be necessary to place the words "Made in Taiwan" in close proximity to "Phoenix, AZ," on the bag or decal sheet.

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.


Jean F. Maguire
Area Director
New York Seaport