The Product
- A foil transfer kit for decorating fingernails: 6 foil sheets, 5 double-sided nail adhesive sheets, a heart-shaped nail file, a foam applicator, a decorative sticker sheet and instructions.
- The child sticks double-sided tape on a fingernail, lays a fine layer of foil on top and rubs it with the foam applicator to transfer the design.
- It is a flimsy, temporary product that can't produce a realistic manicure; the fun is in sticking and peeling the foil off repeatedly to change colors and designs.
- Principally designed for the amusement of children 3 years of age and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Go Glam Nail set | HTS 9503.00.0073 | Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age. |
Explanation
CBP placed the kit under heading 9503, which names dolls, other toys and puzzles. The letter describes it as a flimsy, temporary product that cannot produce a realistic manicure. A child gets amusement from sticking the tape and foil onto a fingernail and peeling it off again to change colors and designs. CBP found the kit is principally designed for the amusement of children 3 years of age and older.
Within heading 9503, CBP put it on the line for children's products labeled or determined by the importer as intended for use by persons 3 to 12 years of age.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a foil transfer kit a child uses with adhesive sheets to decorate fingernails?
- Is it a flimsy, temporary product that can't produce a realistic manicure?
- Is it principally designed for the amusement of children?
- Is it labeled or intended for children 3 years of age and older?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9503.00.0073 | ✓ Still in the schedule | Heading 9503 › 3 to 12 years of age | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N333699 put the Go Glam U-Nique Nail Salon on the same line, as did N340079 (a Styling Set for Doll), N340080 (The Elf on the Shelf Set), N324535 (a Pocket Travel Fishing Set) and N338416 (a toy pickle ball set). N350583 (a foam block set), N356185 (a Bluey Gardening Set) and N361341 (a Disney Princess Set) also cite this subheading.
- N333699July 7, 2023“Go Glam U-Nique Nail Salon” from China9503.00.0073
- N340079May 17, 2024“Styling Set for Doll” from China9503.00.0073
- N340080May 17, 2024“The Elf on the Shelf Set” from China9503.00.0073
- N350583July 7, 2025Foam block set from China9503.00.0073
- N356185December 3, 2025“Bluey Gardening Set” from China9503.00.0073
- N361341June 1, 2026“Disney Princess Set” from China9503.00.0073, 9505.90.6000, 9615.11.5000
- N324535March 22, 2022“Pocket Travel Fishing Set” from China9503.00.0073
- N338416March 15, 2024Toy pickle ball set from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N340560 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms