Skip to content

Updated September 19, 2026

What is the HTS code for a press-on artificial nail set?

HTS code

3926.40.0090

CBP classified a children's press-on artificial nail set under HTS 3926.40.0090 in ruling N340699. That line covers other articles of plastics that are statuettes and other ornamental articles. CBP found the nails are not toys and noted they are ornamental in appearance.

  • Made in Vietnam
  • CBP ruling N340699
  • July 9, 2024
  • Current
Today's duty from Vietnam

The Product

  • A set of 20 children's artificial nails themed around the Disney character Stitch, with food-inspired designs.
  • The nails press onto the natural nails without glue; they come pre-glued.
  • Not intended for long-term use.
  • Ornamental in appearance.

CBP's Ruling

ItemHTS codeCBP's description of the line
Disney Stitch Claire's Exclusive Foodie Stiletto Press On Faux Nail Set, style number 00348HTS 3926.40.0090[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther

Explanation

CBP relied on the Explanatory Notes to heading 39.26, which it says indicate that artificial nails are classified in that heading, other articles of plastics. It also noted the nails are ornamental in appearance.

On that basis CBP placed the set on the line for statuettes and other ornamental articles, other.

Headings CBP ruled out

  • heading 9503, toys: The requester proposed a toy subheading, but CBP found that age-appropriate artificial nails a child uses for adornment are not classifiable as toys; artificial nails are provided for elsewhere in the tariff.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a set of artificial nails that press onto the natural nail?
  • Are the nails ornamental in appearance?
  • Is it used for adornment, not as a toy?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
3926.40.0090✓ Still in the scheduleHeading 3926 › Statuettes and other ornamental articlesToday's duty from Vietnam 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N347077 covers a press-on artificial fingernail set, and B88494 covers an artificial fingernail set. N335093, on a figurine set, and N323715, on a plastic peppermint candy decoration, are on the same line.

  • N347077April 22, 2025Press-on artificial fingernail set from China3926.40.0090
  • N335093September 13, 2023Figurine set from China3926.40.0090
  • N326595June 22, 2022Artificial succulents in decorative pots from China3926.40.0090, 6702.10.2000
  • N321259September 13, 2021Artificial succulents in pots from China3926.40.0090
  • B88494August 18, 1997Artificial fingernail set from China3926.40.0000
  • L84094May 6, 2005"Nail Project" set from China3926.40.0000
  • N301249November 7, 2018“Color Your Own Character Figure Set” from China3926.40.0090
  • N323715February 2, 2022Plastic peppermint candy decoration from China3926.40.0090
Read CBP's full ruling N340699 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N340699 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