CLA-2-39:OT:RR:NC:N4:415
Brett D. Stewart
Michael’s
3130 Heritage Trail Boulevard, Apartment 2219
Denton, TX 76201
RE: The tariff classification of a press-on artificial fingernail set from China.
Dear Mr. Stewart:
In your letter dated March 25, 2025, you requested a tariff classification ruling.
An image along with an item description were provided in lieu of a sample.
The product under consideration is a set of 10 children's plastic press-on nails, SKU number 10785618.
There are five motifs for each hand depicting an image of a Santa, reindeer, penguin, polar bear, and the
words “Ho Ho Ho.” The plastic nails are self-adhesive and designed to be pressed onto a natural fingernail
without the use of glue. This item is not intended for long term use.
In your request, you state that the nail set is properly classified as a festive Christmas article under
subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Plastic
press-on fingernails, regardless of motif, do not qualify as decorative articles for Christmas festivities.
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, artificial fingernails are classified
in heading 3926.
The applicable subheading for the press-on fingernail set, SKU number 10785618, 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. ?At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 3926.40.0090, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.?? All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent.? Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty.? At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.63, in addition to
subheadings 3926.40.0090, HTSUS, listed above.
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/.
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 and Border Protection
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, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division