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NY J80205




February 11, 2003

CLA-2-39:RR:NC:SP:221 J80205

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060; 4908.90.0000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of rub-on nails and nail stickers from China.

Dear Ms. Liu:

In your letter dated January 13, 2003, you requested a tariff classification ruling.

Two samples were provided with your letter. The nail stickers (Item #C12U0473) are self-adhesive flat stickers composed of plastic. They are for use in decorating fingernails. The rub-on nails (Item #C12U0463) are decals designed to be applied to the fingernails. They are applied by rubbing the reverse side of the backing paper to transfer the design onto the nail. As you requested, the samples are being returned.

The applicable subheading for the nail stickers (Item #C12U0473) will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the rub-on nail decals (Item #C12U0463) will be 4908.90.0000, HTS, which provides for printed transfers (decalcomanias), other than vitrifiable. The rate of duty will be 1.5 cents per kilogram.

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.

Sincerely,

Robert B. Swierupski
Director,

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