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NY L84094

May 6, 2005

CLA-2-39:RR:NC:SP:221 L84094


TARIFF NO.: 3926.40.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of the “Nail Project” set from China.

Dear Mr. Maher:

In your letter dated April 11, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling.

A sample was provided with your letter. The Nail Project set (Style #4003) is a set for creating trendy fingernails. The set consists of 50 plastic fingernails, 2 foam plastic toe separators, 2 containers of nail polish, 1 fingernail file, sheets of pressure sensitive stickers to decorate the fingernails and an idea booklet. These items are packaged together for retail sale and are classified together as a set. According to the cost breakdown submitted with your request, the cost of the fingernails is significantly greater than the cost of any other components. The fingernails impart the essential character to this set. As you requested, the sample will be returned.

The applicable subheading for the Nail Project set 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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