The tariff classification of a Nail Glitter and Gem Kit from China

N055061 April 3, 2009 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a Nail Glitter and Gem Kit from China Dear Ms. Trotta: In your letter dated March 10, 2009, you requested a tariff classification ruling. A sample of the Nail Glitter and Gem Kit, model NC10, has been submitted with your inquiry. The kit includes 30 assorted size nails, 60 assorted size nail adhesives, 3 bottles of glitter, 50 fake gems, 1 nail brush and 1 magic wand to apply the gems. All of the foregoing components are stored in the pink and purple Nail Glitter and Gem center which incorporates a built-in nail glimmer dispenser. The cosmetic components are not of a quality that would be used effectively to adorn oneself for any duration of time. The nail kit is designed for children ages 6 and up. The sample is being returned as requested. The applicable subheading for the Nail Glitter and Gem Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…Other.” The rate of duty will be free. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division