CBP Ruling J83550 — The tariff classification of Fingernail Fashions™ from China.

Tariff classification

Headings: 9503

Product description

You have submitted a sample of Fingernail Fashions™ identified as Product Number P1373. The item is a fingernail decorating “studio” that consists of a purple glitter tray that measures approximately 1 inch in height x 9 inches in width x 12 inches in length, with indentations for the placement of 5 sets of fingernails, 2 bottles of glitter nail polish, 4 markers, 1 fingernail stamper, 1 emery board, nail decals, glitter, and mini sequins. The plastic fingernail stamper measures approximately 2 inches in height x 2-3/4 inches in width x 4-3/4 inches in length, has twelve slots for insertion of 12 assorted colored stamps, and can be rotated. By using this set, one could apply fingernails or toenails and paint and decorate them with sequins or glitter for amusement. It is the opinion of this office that these goods are put up in a manner that indicates glamorous lady role-play for very young children. The combinations of articles and, in some instances, the quality of the cosmetic components could not be purchased to actually adorn oneself. These goods are put up in a manner indicating use as a toy.

CBP rationale

The applicable subheading for Product Number P1373, Fingernail Fashions,™ will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY J83550 April 23, 2003 CLA-2-95:RR:NC:SP:225 J83550 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Jenni Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of Fingernail Fashions™ from China. Dear Ms. Gomez: In your letter dated April 10, 2003, on behalf of Lisa Frank, Inc., you requested a tariff classification ruling. You have submitted a sample of Fingernail Fashions™ identified as Product Number P1373. The item is a fingernail decorating “studio” that consists of a purple glitter tray that measures approximately 1 inch in height x 9 inches in width x 12 inches in length, with indentations for the placement of 5 sets of fingernails, 2 bottles of glitter nail polish, 4 markers, 1 fingernail stamper, 1 emery board, nail decals, glitter, and mini sequins. The plastic fingernail stamper measures approximately 2 inches in height x 2-3/4 inches in width x 4-3/4 inches in length, has twelve slots for insertion of 12 assorted colored stamps, and can be rotated. By using this set, one could apply fingernails or toenails and paint and decorate them with sequins or glitter for amusement. It is the opinion of this office that these goods are put up in a manner that indicates glamorous lady role-play for very young children. The combinations of articles and, in some instances, the quality of the cosmetic components could not be purchased to actually adorn oneself. These goods are put up in a manner indicating use as a toy. The applicable subheading for Product Number P1373, Fingernail Fashions,™ will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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