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NY N010317




May 25, 2007

CLA-2-39:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060

Ms. Cecilia Castellanos
Western Overseas Corporation
10731-B Walker Street
Cypress, CA 90630

RE: The tariff classification of “Tattoo in a Can” from China

Dear Ms. Castellanos:

In your letter dated April 18, 2007, on behalf of California Creations, you requested a tariff classification ruling.

The sample submitted with your request is identified as “Tattoo in a Can,” item #76720. The product is a kit designed for applying temporary tattoos. The kit includes 10 reusable tattoo stencils, a can of spray-on body paint, two pans of shimmer, one pan of talc setting powder, and two paint brushes. The tattoo designs consist of ten pressure sensitive plastic stencils with a peel-off backing. The stencils are placed onto the skin and the adhesive holds them in place while the paint is sprayed to fill in the design. The stencils are reusable. The packaging literature advertises that the can contains enough paint for up to 15 tattoos. The gold shimmer and magenta shimmer are applied to the paint while it is still wet. The talc setting powder is used to dry the powder.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The “Tattoo in a Can” is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the stencils appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the “Tattoo in a Can” temporary tattoo kit will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other. The rate of duty will be 5.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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