N304302 N3 Ruling Active

The tariff classification of nail glue from China

Issued May 29, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3506.10.5000, 9903.88.03

Headings: 3506, 9903

Product description

Pictures of the product accompanied your letter. Una Bond Alpha Cyanoacrylate Nail Glue is applied to artificial fingernails. The glue is packaged in a small plastic bottle with a twist-off lid, weighing 3 grams, net weight. Four bottles are packed together in a sealed plastic bag for retail sale.

CBP rationale

The applicable subheading for the nail glue will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other.

Full text

N304302 May 29, 2019 CLA-2-35:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 3506.10.5000; 9903.88.03 Ms. Lis Figueras Caribbean Retail Ventures, Inc. 14 Gautier Benitez Caguas, PR 00725 RE: The tariff classification of nail glue from China Dear Ms. Figueras: In your letter dated May 10, 2019, you requested a tariff classification ruling. Pictures of the product accompanied your letter. Una Bond Alpha Cyanoacrylate Nail Glue is applied to artificial fingernails. The glue is packaged in a small plastic bottle with a twist-off lid, weighing 3 grams, net weight. Four bottles are packed together in a sealed plastic bag for retail sale. The applicable subheading for the nail glue will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other.” The general rate of duty will be 2.1 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3506.10.5000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3506.10.5000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 https://hts.usitc.gov/current. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Fei Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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