The tariff classification of a plastic fingernail set from China.
Issued April 1, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is identified as style #5202-24, a manicure mania set. This set consists of 25 nail stickers, two small bottles of nail polish, 20 artificial nails and an emery board. The essential character of the set is imparted by the artificial nails. The sample is returned as requested.
CBP rationale
The applicable subheading for the plastic fingernail set will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.
Full text
NY D88789 April 1, 1999 CLA-2-39:RR:NC:SP:222 D88789 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Kevin Maher C-Air CHB 153-66 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a plastic fingernail set from China. Dear Mr. Maher: In your letter dated March 1, 1999, on behalf of your client Rose Art Industries, you requested a tariff classification ruling. The submitted sample is identified as style #5202-24, a manicure mania set. This set consists of 25 nail stickers, two small bottles of nail polish, 20 artificial nails and an emery board. The essential character of the set is imparted by the artificial nails. The sample is returned as requested. The applicable subheading for the plastic fingernail set will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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