CLA-2-49:RR:NC:2:234 H82425
Ms. Jodi A. Leafer
Manager, Import Compliance
Reebok International, Ltd.
1895 J.W. Foster Boulevard
Canton, Massachusetts 02021
RE: The tariff classification of temporary tattoos from Taiwan
Dear Ms. Leafer:
In your letter dated June 11, 2001, you requested a classification ruling. Samples were submitted, which will be returned, as requested.
The samples are two (2) transparent plastic pouches, with snap closures and small ball chains, measuring, in closed position, 4 ¾” x 1 ¾” and 3 5/8” x 1 ¾”. The longer pouch contains three (3) temporary tattoos; the shorter pouch contains five (5) temporary tattoos, for boys and girls to apply to skin. They are to be given as a “gift with purchase” to the consumer for purchasing a certain pair of Reebok footwear. The pouches are marked with the “Reebok” logo.
These articles, when imported packed as represented by the samples submitted, will be considered for tariff purposes to be “goods put up in sets for retail sale” and will be classified in a single tariff provision.
The applicable subheading for the pouches containing tattoos, as described, will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Transfers (decalcomanias): Other (than vitrifiable). The duty rate will be 4.6 cents per kg.
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 Carl Abramowitz at 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division