&&The product of this advance ruling is called a Dashing Diva Nail Tattoo. According to the information provided, the decals consist of ink applied to a gel coated paper and are covered with a protective plastic coating. The decal is moistened to dissolve the gel and then the ink is pressed onto the nail. The paper backing is removed and discarded leaving the ink design on the nail. Lastly, the ink is then sealed with a top coat or top gel leaving just the ink on the nail bed.

&&The product meets the technical terms of Heading 49.08 which provides for "Transfers (decalcomanias)." The Explanatory Notes (EN) to the heading provide that "transfers consist of pictures, designs or lettering in a single or multiple colours, lithographed or otherwise printed on absorbent, lightweight paper (or sometimes thin transparent sheeting of plastics), coated with a preparation, such as starch and gum, to receive the imprint which itself is coated with an adhesive. This paper is often backed with a supporting paper of a heavier quality".&&&&The EN further provides that when the good is moistened and applied with slight pressure to a permanent surface, the coating is transferred to the permanent surface. The product Dashing Diva Nail Tattoo meets the terms of the heading and the guidance provided in the ENs to the heading.&&