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NY J88809

September 19, 2003

CLA-2-95:RR:NC:SP:225 J88809


TARIFF NO.: 9503.90.0080

Mr. Karl E. Lomberk
Agglo Corporation
18B Amesbury
Whiting, NJ 08759

RE: The tariff classification of “Hot Look Fashion-Nails” from China.

Dear Mr. Lomberk:

In your letter dated September 12, 2003, you requested a tariff classification ruling.

You submitted a sample of “Hot Look Fashion-Nails” identified as item number 65544CS. The item consists of 72 plastic fingernails of assorted vibrant colors and designs packaged together on a hanging blister card that indicates use by a child 4 years of age and older. The nails are attached by double-sided adhesive tape and not intended for long-term cosmetic use, but rather for limited use by a little girl role-playing as a glamorous lady.

Although you suggest classification under 9503.90.1000 of the Harmonized Tariff Schedule (HTS), no such tariff number currently exists. Instead the item will be classified under 9503.90.0080, HTS, as a limited use toy for a child deriving amusement by role-playing as a glamorous lady.

The applicable subheading for the “Hot Look Fashion-Nails” identified as item number 65544CS will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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 Wong at 646-733-3026.


Robert B. Swierupski

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