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NY B88494





August 18, 1997

CLA-2-39:RR:NC:SP:222 B88494

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of artificial fingernail set from China.

Dear Ms. Aldinger:

In your letter dated July 25, 1997, you requested a tariff classification ruling.

The submitted sample is identified as item #313994, Petite Miss Nail Designer Kit. This item consists of a package of 12 plastic press-on fingernails with adhesive tabs, jewel decorations and shiny stripes. The plastic jewel decorations and the plastic strips are used for designing the nails. This is a set, the essential character of this set is imparted by the plastic fingernails.

The applicable subheading for the plastic fingernail kit will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: 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 Alice Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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