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NY I89733

January 21, 2003

CLA-2-39:RR:NC:SP:221 I89733


TARIFF NO.: 3926.40.0000

Mr. James Gilstrap
Pacific World Corporation
25791 Commercentre Drive
Lake Forest, CA 92630

RE: The tariff classification of artificial fingernails from China.

Dear Mr. Gilstrap:

In your letter dated December 18, 2002, you requested a tariff classification ruling.

The samples submitted with your letter consist of various styles of artificial fingernails made of plastics. Style 77239E contains 24 self-stick nails which each contain an adhesive on the back surface. Style 77344E contains 20 artificial fingernails, a wooden stick and a small tube of nail glue. Style 77283E contains 20 artificial fingernails, a buffer, and a small tube of nail glue.

You suggest classification in the subheading covering manicure or pedicure preparations. Subheading 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), provides for manicure preparations such as nail polish, nail polish remover and cuticle cream. The products in this provision are generally chemical preparations formulated for use on nails.

The applicable subheading for the artificial fingernails will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...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 Joan Mazzola at (646) 733-3023.


Robert B. Swierupski

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