HQ 955731: Plastic, Painted, Artificial Fingernails

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 955731

                        January 31, 1994


CLA-2  CO:R:C:F  955731  GGD

CATEGORY:  Classification

TARIFF NO.:  3926.40.0000

Mr. Thomas O. Powers
4180 Huanui Street
Honolulu, Hawaii 96816

RE:  Plastic, Painted, Artificial Fingernails

Dear Mr. Powers:

     This letter is in response to your inquiry of November 29,
1993, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of plastic
artificial fingernails manufactured in the U.S., which are
decoratively painted in, and imported from, Indonesia.  Samples
of two artificial fingernails (one plain and one decorated) were
submitted with your inquiry. 

FACTS:

     The imported articles will consist of painted, plastic,
artificial fingernails in assorted colors.  The finished product
will be packaged in the U.S. in groups of 24, and sold as
decorative, wearable accessories.  

ISSUE:

     Whether the merchandise is properly classified in chapter
49, HTSUSA, as other printed matter; in heading 3924, HTSUSA, as
other household articles of plastics; or in heading 3926, HTSUSA,
as other articles of plastics.

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all goods 
                               -2-

are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.

     Chapter 39, HTSUSA, which covers plastics and articles
thereof, falls within Section VII.  In pertinent part, Note 2, to
Section VII, states that "plastics, rubber and articles thereof,
printed with motifs, characters or pictorial representations,
which are not merely incidental to the primary use of the goods,
fall in chapter 49."  These artificial fingernails are designed
for decoration and personal adornment.  It follows that any
motifs, characters or pictorial representations they incorporate
are closely tied to the primary use of the goods.  Chapter 49,
HTSUSA, however, covers products of the printing industry, goods
created by applying the direct pressure of inked types, plates,
or blocks to other surfaces.  Since these plastic articles are
painted, not printed, they are not classifiable in Chapter 49.

     Heading 3924, HTSUSA, provides for, among other items,
"other household articles and toilet articles, of plastics." 
Although the EN to heading 3924 mentions items designed to
enhance the comfort and decor of a household, it provides no
indication that the heading covers decorative articles of a
personal nature.

     Heading 3926, HTSUSA, provides for "Other articles of
plastics and articles of other materials of headings 3901 to
3914."  The EN to heading 3926 indicates that the heading covers
articles of plastics or other materials not elsewhere included or
specified, including (among other items) statuettes and other
ornamental articles.  

     At the six-digit subheading level, 3926.40, HTSUSA, includes
other articles of plastics, statuettes and other ornamental
articles, while 3926.90 covers other articles of plastics, other. 
Subheading 3926.90 is essentially a basket provision for other
articles of plastics less specifically described than articles
classifiable in subheadings 3926.10-.40.  Since the painted,
plastic fingernails comprise ornamentation designed to decorate 
                               -3-

and adorn the tips of the fingers, they are classified in
subheading 3926.40.0000, HTSUSA, as other articles of plastics,
statuettes and other ornamental articles.

HOLDING:

     The plastic, painted, artificial fingernails are classified
in subheading 3926.40.0000, HTSUSA, the provision for "Other
articles of plastics and articles of other materials of headings
3901 to 3914: Statuettes and other ornamental articles."  The
general column one duty rate applicable to this merchandise is
5.3 percent ad valorem.  

     Issues as to the country of origin and any exemptions from
duty for this merchandise, have been referred to the Special
Classification Branch.  A response will be provided to you under
separate cover. 

                               Sincerely,


                                 

                               John Durant, Director
                               Commercial Rulings Division