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Updated September 19, 2026

What is the HTS code for press-on artificial nails?

HTS code

3926.40.0090

CBP classified a set of children's plastic press-on fingernails with Christmas motifs under HTS 3926.40.0090 in ruling N347077. That line covers other ornamental articles of plastics. CBP rejected the requester's claim that the set is a festive Christmas article, finding that plastic press-on fingernails belong in heading 3926 regardless of motif.

  • Made in China
  • CBP ruling N347077
  • April 22, 2025
  • Current
Today's duty from China

The Product

  • A set of 10 children's plastic press-on nails, five motifs for each hand.
  • The motifs show a Santa, a reindeer, a penguin, a polar bear, and the words Ho Ho Ho.
  • The nails are self-adhesive and press onto a natural fingernail without glue.
  • Not intended for long-term use.

CBP's Ruling

ItemHTS codeCBP's description of the line
Press-on fingernail setHTS 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 set aside the requester's festive-article claim and relied on the Explanatory Notes, which it describes as the official interpretation of the Harmonized System at the international level and generally indicative of how each heading should be read.

The Explanatory Note to heading 39.26 says artificial fingernails are classified in heading 3926, other articles of plastics. Within that heading, CBP placed the set on the line for statuettes and other ornamental articles, other.

Headings CBP ruled out

  • heading 9505, festive Christmas articles: Plastic press-on fingernails, whatever their motif, don't qualify as decorative articles for Christmas festivities; 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:

  • Are they artificial fingernails made of plastic?
  • Are they self-adhesive, pressed onto the natural nail without glue?
  • Are they meant for short-term wear rather than long-term use?

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 China 

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

Related rulings

N340699 covers an artificial nail set on the same line, and B88494 and D88789 are earlier rulings on an artificial fingernail set and a plastic fingernail set. N335093, N321259 and N326144 put a figurine set, artificial succulents in pots and a plastic decoration on the same line.

  • B88494August 18, 1997Artificial fingernail set from China3926.40.0000
  • N335093September 13, 2023Figurine set from China3926.40.0090
  • N340699July 9, 2024Artificial nail set from Vietnam3926.40.0090
  • N326595June 22, 2022Artificial succulents in decorative pots from China3926.40.0090, 6702.10.2000
  • D88789April 1, 1999Plastic fingernail set from China3926.40.0000
  • N321259September 13, 2021Artificial succulents in pots from China3926.40.0090
  • N353931October 15, 2025Assorted articles from China3924.90.5650, 3926.40.0090, 8214.20.9000, 9615.11.4000
  • N326144May 31, 2022Plastic decoration from China3926.40.0090
Read CBP's full ruling N347077 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N347077 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