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April 26, 1999

CLA-2-49:RR:NC:2:234 E80946

CATEGORY: CLASSIFICATION

TARIFF NO.: 4908.90.0000

Mr. Jerry Armani
Mamiye Sales, Inc.
112 W. 34th Street, Suite 1000
New York, N.Y. 10120

RE: The tariff classification of nail decals, from Taiwan

Dear Mr. Armani:

In your letter dated April 15, 1999, you requested a tariff classification ruling for nail decals, from Taiwan, to be imported temporarily attached to garments from El Salvador. A sample was submitted, which will be returned to you, as requested.

The sample is a small (4" x 3 1/2") piece of paperboard which is to be attached as a “hangtag” to a garment. The paperboard has attached to it by staple a sheet of clear plastic, on which are printed small “nail decals”, in the form of a script “Barbie”, a heart shape, a shoe, a lipstick, etc. These are suitable for transfer to finger nails, as decoration.

The applicable subheading for this product will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Transfers (decalcomanias): Other (than vitrifiable). The rate of duty is 7.7 cents per kilo.

The sample is not legally marked to indicate its country of origin, and in its condition as reviewed here, would be inadmissible to entry. Appropriate marking of this sample would be the printed words, “Made in Taiwan”, or, “Product of Taiwan”, located in close proximity to your New York address which appears on the reverse of the hangtag, in type of comparable size, or larger, and in the same contrasting color.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely,

Robert B. Swierupski

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