CLA-2-49:OT:RR:NC:4:434
Kelvin Li
Skyline (Far East) Co., Ltd.
Unit E4, 6/F, Kaiser Estate Phase 1
No. 37-45 Man Yue St.
Hong Kong 852
CHINA
RE: The tariff classification of a temporary tattoo from China
Dear Mr. Li:
In your letter, dated July 7, 2023, you requested a tariff classification ruling. Photos and a detailed description of the item were submitted for our review.
The item under consideration is a temporary tattoo featuring a Day of the Dead skull design. The transfer will be placed face down on the skin, wet with a sponge, and left to sit for 30 seconds before the backing paper is peeled away, leaving the image on the skin.
The applicable subheading for the Day of the Dead temporary 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.
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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4908.90.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4908.90.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division