The tariff classification of Barbie glitter nails from China.
Issued September 28, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is identified as item #15100. It is called Barbie Glitter Nails. This set consists of 30 plastic nails with a raised designs, 48 sparkling decals made to fit the raised designs and 36 adhesive tabs. The adhesive tabs are placed on the individual’s nails. The artificial nails are placed onto the adhesive tabs. The decals are placed on the plastic nails for decoration. The plastic decals can be used on the artificial nails or on the individual’s nails. The set is blister packed on a four-color card to hold the nails, decals and adhesive tabs in place. In our opinion, the artificial nails impart the essential character to the set.
CBP rationale
The applicable subheading for the Barbie Glitter Nails 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 G81761 September 28, 2000 CLA-2-39:RR:NC:SP:222 G81761 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Bradley W. Pinkham Argents Express Group 7025 Metroplex Drive Romulus, MI 48174 RE: The tariff classification of Barbie glitter nails from China. Dear Mr. Pinkham: In your letter dated August 21, 2000, on behalf of your client Flying Colors Toys, you requested a tariff classification ruling. The submitted sample is identified as item #15100. It is called Barbie Glitter Nails. This set consists of 30 plastic nails with a raised designs, 48 sparkling decals made to fit the raised designs and 36 adhesive tabs. The adhesive tabs are placed on the individual’s nails. The artificial nails are placed onto the adhesive tabs. The decals are placed on the plastic nails for decoration. The plastic decals can be used on the artificial nails or on the individual’s nails. The set is blister packed on a four-color card to hold the nails, decals and adhesive tabs in place. In our opinion, the artificial nails impart the essential character to the set. The applicable subheading for the Barbie Glitter Nails 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
More rulings on the same tariff codes
The tariff classification of a rectangular plastic patch from China.
The tariff classification of a plastic solar power hanging ornament from China
The tariff classification of plastic ornamental cardholders from China
The tariff classification of plastic imitation gemstones and ornaments from China
The tariff classification of Juice drinks from Poland
The tariff classification of a plastic decorative glitter bunny from China
The tariff classification of various lighted characters from China
The tariff classification of decorative garden articles from China
The tariff classification of plastic decorative animal figures from China
The tariff classification of a plastic decorative heart, owl and bear from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →