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NY K83678




March 10, 2004
CLA-2-95:RR:NC:SP:225 K83678

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Mr. Steven De Core
D & D Customhouse Brokerage Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of “Beautiful Nail & Body Art” from China.

Dear Mr. De Core:

In your letter dated February 26, 2004, on behalf of your client, Wallace of Bridgeport dba Top That Inc., you requested a tariff classification ruling.

You submitted a sample of “Beautiful Nail & Body Art” which is a toy set that consists of temporary tattoos, a tattoo pen, body crystals, a stamp ink pad, peel-off nail polish, adhesive jewels, three stamps with geometric designs, and an illustrated 32 page book. By following the directions in the instructional book, a child 8 years of age and older can role-play as a “celebrity” by applying the nail and body art in colorful designs. The components are stored in compartments within a pink plastic tray and packaged inside a cardboard box whose first page can be opened revealing a window display featuring the toy set’s components.

Additionally, we note that the submitted article is not in compliance with the country of origin marking regulations. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The country of origin marking on your sample reads: “Printed and bound in China.” This marking is not acceptable as it only applies to the 32 page book and not the temporary tattoos, a tattoo pen, body crystals, a stamp ink pad, peel-off nail polish, adhesive jewels, and three stamps. The country of origin of all the components should be listed on your packaging (“Made in China”), as the components have just been packaged together and not substantially transformed.

Your sample is being returned as requested.

The applicable subheading for “Beautiful Nail & Body Art” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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