CLA-2-48:OT:RR:NC:N4:234
Ms. Dawne G. Power
Sugar Lulu LLC
P.O Box 1313
Norwalk, CT 06854
RE: The tariff classification of Sweet Ink Tattoo Kit from China
Dear Ms. Power:
In your letter dated January 5, 2015, you requested a tariff classification ruling.
The ruling was requested on an item you describe as a Sweet Ink Tattoo Kit. The kit was submitted for our examination and will be returned to you as requested. The item is a
kit that can be used to create temporary ink tattoos. It is intended for use by children 8 years of age and up.
The Sweet Ink Tattoo Kit consists of 7 foil jewelry tattoos, 4 plastic stencils, 2 colored body markers, 2 tubes of body glitters, 1 tube of body glue, 1 brush, 27 transfer tattoos and a metal (tin) container.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up 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. The Sweet Ink Tattoo Kit is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the glue will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Products suitable for use as glue or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other. The rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the plastic stencils and color glitter will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the color markers will be 9609.90.8000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks: Other: Other. The rate of duty will be Free.
The applicable subheading for the foil jewelry tattoos will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transfers (decalcomanias): Other. The rate of duty will be Free.
The applicable subheading for the 27 transfer tattoos will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transfers (decalcomanias): Other. The rate of duty will be Free.
The applicable subheading for the brush, if valued over 10 cents each, will be 9603.30.6000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be free.
The applicable subheading for the metal (tin) container will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
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 albert.gamble @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division