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NY I87967




November 15, 2002

CLA-2-33:RR:NC:2:240 I87967

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3924.90.5500; 4908.90.0000; 7117.90.5500; 7117.90.7500; 9616.20.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a “Glamour Gear” Tattoo Cosmetic Craze Set from China

Dear Mr. Maher:

In your letter dated October 28, 2002, you requested, on behalf of your client RoseArt Industries, a tariff classification ruling. A sample of the “Glamour Gear” Tattoo Cosmetic Craze Set, Style No. 5017, was submitted with your inquiry and is being returned as requested.

The set consists of a collection of age appropriate products a child can use for grooming and adornment. It contains roll-on glitter gel, body color pencils, body paint, body tattoos and two sponge applicators. There are two different types of body tattoos. The first is a self-adhesive plastic decorated with glitter and/or plastic gems. The tattoo must be peeled off its backing and pressed onto the skin. It can later be removed by peeling it off the skin. The second type is paper printed with a picture that can be transferred to the skin using a damp cloth or sponge. The transferred image can later be removed from the skin with cold cream or alcohol. The items are packaged for retail sale in a case composed of molded plastic. The case, measuring approximately 9” by 7”, is not specifically shaped or fitted to contain the articles which are placed inside of a clear plastic molded tray.

Although marketed as a set, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, each item will be classified separately under its appropriate heading.

The applicable subheading for body glitter gel, body color pencils and body paint will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.. The rate of duty will be free.

The applicable subheading for the plastic case will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles, of plastics: Other: Other.. The rate of duty is 3.4 percent ad valorem.

The applicable subheading for the paper printed tattoos 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 will be 3.1 cents per kilogram.

The applicable subheading for the self-adhesive plastic tattoos, if valued not over 20 cents per dozen pieces, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other imitation jewelry valued not over 20 cents per dozen pieces or parts.. The rate of duty will be 7.2%.

The applicable subheading for the self-adhesive plastic tattoos, if valued over 20 cents per dozen pieces, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other imitation jewelry valued over 20 cents per dozen pieces or partsof plastics.. The rate of duty will be free.

The applicable subheading for the sponge applicators will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations.. The rate of duty will be 4.3 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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