CLA-2-49:OT:RR:NC:4:434
Anita Salazar
C.H. Powell Company
830 Dillon Drive
Wood Dale, IL 60191
RE: The tariff classification of books containing temporary tattoos from China
Dear Ms. Salazar:
In your letter, dated August 16, 2023, you requested a tariff classification ruling on behalf of your client, Hachette Book Group Inc. Samples of the items were submitted for our review.
“Tattoos That Teach” is a series of soft-cover books. They measure approximately 10” x 6” and include ten pages with fifty temporary tattoos on a specific theme followed by ten pages with illustrations of each tattoo image accompanied by factoids. Each tattoo page is covered by a clear plastic overlay sheet. Two books from the series were viewed by this office: “Slithering, Scaly Tattoo Snakes and Other Reptiles,” which includes temporary tattoos of various identified snakes and reptiles followed by pages with brief factoids about each species; and “Super, Strong Tattoo Sharks,” which includes temporary tattoos of various identified species of sharks followed by pages with brief factoids about each species. The books also include instructions for cutting out the tattoos, sticking them picture-side down onto clean, dry skin, placing a wet cloth over the tattoo and pressing down for 30 seconds, then sliding off the backing.
“Wild Wisdom Tattoos” is a soft-cover book measuring approximately 5.25” x 7” that includes temporary tattoos and ritual cards. The first twenty pages contain sixty temporary tattoos of various designs, such as flowers, hearts, birds, and mystical themes. The tattoo pages are covered with a paper overlay. The last twenty pages contain ten 2-sided guided ritual cards. The ritual card pages bear colorful designs on the front, that match the tattoo images, and a ritual on the reverse, such as the ritual “True Seeing” that encourages walking through the world with presence, seeing people as unique, and focusing outward. The cards are intended to be removed from the book, if desired; The binding method allows the cards to be easily torn out.
For the books under consideration, it is the tattoos that provide the essential character. The tattoos represent the primary reason for purchasing the books, while the informational pages and ritual card pages are secondary.
The applicable subheading for “Tattoos That Teach” and “Wild Wisdom 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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