CLA-2-71:RR:NC:SP:233 G87437

Mr. Scott D. Johnson
GHY USA, Inc.
P.O. Box 155
Pembina, ND 58271

RE: The tariff classification of Glitter Body Art from Canada.

Dear Mr. Johnson:

In your letter dated February 14, 2001, on behalf of Trendsetters Marketing, you requested a ruling on tariff classification.

The submitted samples are referred to as “Trend Gems” glitter body art. They are temporary tattoo like articles made of a clear plastic acrylic material tape, glitter and or acrylic beads and are meant to be worn to adorn the body. The four samples are a flower, a shamrock, a star, and the word “Love.” The applicable subheading for the Glitter Body Art will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division