The tariff classification of an artificial nail set from Vietnam.

N340699 July 9, 2024 CLA-2-39:OT:RR:NC:N4:415                                                                                                CATEGORY: Classification TARIFF NO.: 3926.40.0090 Charles A. Newton Descartes Visual Compliance (USA), LLC                    2030 Powers Ferry Road Southeast, Suite 350 Atlanta, GA 30339 RE:      The tariff classification of an artificial nail set from Vietnam. Dear Mr. Newton: In your letter dated June 13, 2024, you requested a tariff classification ruling on behalf of your client, CBI Distributing Corp. A website link that included images of the product was provided in lieu of a sample.                                                 The product under consideration is described as the “Disney Stitch Claire's Exclusive Foodie Stiletto Press On Faux Nail Set,” style number 00348. This is a set of 20 children's artificial nails themed around the Disney character “Stitch” that are food inspired in their design. They are intended to be pressed onto the natural nails without the use of glue. You indicate they are pre-glued and not intended for long term use. In your request, you state that you believe this set is properly classified as a toy under subheading 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS). However, the age-appropriate artificial nails, which a child can use for adornment, are not prima facie classifiable as toys of heading 9503. Rather, artificial nails are more appropriately provided for elsewhere in the tariff. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. Per the note for heading 39.26, it indicates that artificial nails are classified here. We also note these nails are ornamental in appearance. The applicable subheading for the “Disney Stitch Claire's Exclusive Foodie Stiletto Press On Faux Nail Set,” style number 00348, will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division