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NY F81672




January 19, 2000

CLA-2-49:RR:NC:SP:234 F81672

CATEGORY: CLASSIFICATION

TARIFF NO.: 4908.90.0000

Mr. Charles Merendino
Mersant International Ltd.
158-12 Rockaway Blvd.
Jamaica, N.Y. 11434

RE: The tariff classification of printed transfers from China.

Dear Mr. Merendino:

In your letters dated October 27, 1999 and January 4, 2000, you requested a tariff classification ruling on behalf of your client, Tommy Hilfiger USA Inc.

A sample was submitted and will be retained for reference. It is a 1¼” x 1¾” printed paper transfer (decal) bearing your client’s logo. After its protective transparent film is removed, the decal is to be placed face down on skin (or an object to be decorated) and thoroughly moistened. The paper backing can then be peeled away, leaving the image of the logo on the skin or other object as a “removable tattoo.”

The sample decal is attached to a slightly larger paper “hang tag,” which in turn is attached, for illustrative purposes, to a child’s bikini swimsuit. You explain that the decals will be attached, as a novelty, to various imported children’s garments from various countries.

The applicable subheading for the “tattoo hang tags” will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed transfers (decalcomanias), other than vitrifiable. The rate of duty will be 6.2 cents per kilogram.

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

In response to your question about country-of-origin marking, we affirm that a phrase such as “Tattoo Made in China” (as opposed to “Made in China”) would be preferable on the tags to avoid possible confusion regarding the origin of the garment (even though the latter will be marked with its own origin). We also affirm that the tattoo tags should be invoiced and entered separately from the garments.

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,

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