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NY G81761

September 28, 2000

CLA-2-39:RR:NC:SP:222 G81761


TARIFF NO.: 3926.40.0000

Mr. Bradley W. Pinkham
Argents Express Group
7025 Metroplex Drive
Romulus, MI 48174

RE: The tariff classification of Barbie glitter nails from China.

Dear Mr. Pinkham:

In your letter dated August 21, 2000, on behalf of your client Flying Colors Toys, you requested a tariff classification ruling.

The submitted sample is identified as item #15100. It is called Barbie Glitter Nails. This set consists of 30 plastic nails with a raised designs, 48 sparkling decals made to fit the raised designs and 36 adhesive tabs. The adhesive tabs are placed on the individual’s nails. The artificial nails are placed onto the adhesive tabs. The decals are placed on the plastic nails for decoration. The plastic decals can be used on the artificial nails or on the individual’s nails. The set is blister packed on a four-color card to hold the nails, decals and adhesive tabs in place. In our opinion, the artificial nails impart the essential character to the set.

The applicable subheading for the Barbie Glitter 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 212-637-7090.


Robert B. Swierupski

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