The tariff classification of artificial fingernails from China
Issued June 6, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The “Spider Web Nails” (30625), “Stripes and Flowers Nails” (30627) and “French Tip Flowers and Lace Nails” (30626) are all composed of polystyrene plastic. The artificial fingernails are packaged 24 nails to a blister pack that also contains a 2-gram tube of glue. The nails are decorated with motifs that correspond to the name of the set. The Spider Web nails are black with a white spider web design. Some of the webs are decorated with plastic jewels. The Stripes and Flowers Nails are black nails with yellow stripes and flower designs with a plastic jewel glued at the center of each flower. The French Tip Flowers and Lace Nails are decorated with a floral design, a contrasting color strip at the tip and plastic jewels at the base. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the sets of artificial plastic fingernails will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes or other ornamental articles.
Full text
N027896 June 6, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of artificial fingernails from China Dear Ms. Cooper: In your letter dated May 2, 2008, on behalf of Smiffy’s, you requested a tariff classification ruling. Samples of three sets of artificial fingernails were provided with your letter. The “Spider Web Nails” (30625), “Stripes and Flowers Nails” (30627) and “French Tip Flowers and Lace Nails” (30626) are all composed of polystyrene plastic. The artificial fingernails are packaged 24 nails to a blister pack that also contains a 2-gram tube of glue. The nails are decorated with motifs that correspond to the name of the set. The Spider Web nails are black with a white spider web design. Some of the webs are decorated with plastic jewels. The Stripes and Flowers Nails are black nails with yellow stripes and flower designs with a plastic jewel glued at the center of each flower. The French Tip Flowers and Lace Nails are decorated with a floral design, a contrasting color strip at the tip and plastic jewels at the base. As you requested, the samples will be returned. The applicable subheading for the sets of artificial plastic fingernails will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes or other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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