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NY A82937

May 15, 1996

CLA-2-39:RR:NC:TP:343 A82937


TARIFF NO.: 3926.40.0000

Ms. Debi Kline
Family Dollar Stores, Inc.
P. O. Box 1017
Charlotte, NC 28201-1017

RE: The tariff classification of artificial Halloween nails from China.

Dear Ms. Kline:

In your letter dated April 11, 1996, you requested a tariff classification ruling.

The submitted sample is a package of twelve plastic nails and twenty adhesive tabs. The gold and blue plastic nails are packaged in a plastic tray, covered with plastic and attached to a card. Each plastic nail is decorated with various designs. The artificial nails are intended to be placed on the fingernails using the adhesive tabs. The adhesive tabs will adhere to the fingernails and when the artificial nails are pressed firmly onto the tabs, they are held in place until removed. These artificial nails can be used repeatedly and when not in use, they can also be stored in the plastic tray. Your correspondence indicates that this item will only be sold at Halloween.

The applicable subheading for the artificial 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 212-466-5892.


Roger J. Silvestri

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