May 7 CBP Bulletin Proposes to Revoke, Modify Rulings on Body Stickers, Adhesive Plastic Jewels

May 12, 2014 by Tim Warren|Customs

In the May 7 issue of the CBP Customs Bulletin (Vol. 48, No. 18), CBP published two notices that propose to revoke rulings and similar treatment for the tariff classification of body stickers with glitter and/or plastic gemstones and plastic adhesive gems and self-adhesive plastic jewels and body stickers with multiple plastic gemstones.

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Comments on Proposed Revocations Due June 6

CBP said consideration will be given to any written comments received by May 30 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)

Proposed Revocations

CBP is proposing to revoke the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.

Body Stickers With Glitter and/or Plastic Gemstones

Item: The Trend Gems glitter body art are temporary tattoo-like articles made of a clear plastic acrylic material tape, glitter and or acrylic beads and are meant to be worn to adorn the body. CBP used the Internet pictures of the merchandise because any pictures or samples of the body stickers were destroyed in the September 11, 2001 attacks on the World Trade Center in New York, it said.

Current: Heading 7117, 7.2% or Free depending on the value, (Imitation jewelry)

Proposed: Body stickers which only consist of plastic gemstones and a clear sticker: 3926.90.40, 2.8%, (Other articles of plastics and articles of other materials of headings 3901 to 3914: other: imitation gemstones …)

Body stickers which only consist of glitter and a clear sticker: 3926.90.99, 5.3%, (Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other …)

Reason: The plastic gemstones provide the visual interest to the imitation tattoos, said CBP. Therefore, plastic gemstone provide the essential character. Similarly, the quantity of glitter is greater than the quantity of the sticker and gives the visual interest. The glitter gives the sticker the essential character..

Proposed for revocation or modification: NY G87437 (2001), NY H87608 (2002), and NY J80204 (2003) are proposed for revocation. NY I88477 (2002), NY I87967 (2002), NY I87116 (2002), NY I80558 (2002) are proposed for modification.

Proposed new ruling: HQ H236057

Body Stickers with Multiple Plastic Gemstones

Item: Goddess Gear Extravaganza kit. The kit includes many small beauty items, such as plastic nail jewels, plastic rings, assorted beads, nail polish, glitter tattoos, nail decals, two plastic body stickers, bracelets, hair clips and toe separators. The plastic nail jewels are imitation gemstones with adhesive backing. The adhesive backing is designed to attach to the consumer’s fingernails or toenails.

Current: Heading 7117, 7.2% or Free depending on the value (Imitation jewelry)

Proposed: 3926.90.40, 2.8%, (Other articles of plastics and articles of other materials of headings 3901 to 3914: other: imitation gemstones …)

Reason: The body stickers must be classified under the same heading as the component which imparts the essential character, said CBP. The bulk of and weight of the plastic gemstones is greater than the bulk and weight of the flat stickers.The plastic gemstones provide the visual interest to the body stickers and impart the essential character.

Proposed for revocation or modification: NY K82242 (2004), NY J80203 (2003), and NY I87676 (2002) are proposed for revocation. NY J89816 (2003), NY N009042 (2007), NY J83785 (2003), NY (J83786) 2003, NY I88940 (2002), NY I88948 (2002), NY I87400, (2002), NY I83303, (2002), NY I81111, (2002), and NY N028361 (2008) are proposed for modification.

Proposed new ruling: HQ H235892