&&The product of this advance ruling is the Dashing Diva Get the Look All in One Nail Design Kit. The product is silk screened onto a plastic flat sheet that has an adhesive to stick to the nail bed. These come in various patterns, colors and designs. They are designed for instant nail decoration. There are 22 full appliques, 11 sizes and 52 different accents included in the design kit.

&&The Dashing Diva Nail design kit has specific colors, designs and, appliques/accents that make each package unique to the consumer. The printing designs and colors are not incidental to the goods in question. These self-adhesive plastic appliques are placed on the nail bed, then any of the 22 various accents are placed on top of the applique to decorate the nail. The appliques and accents are then coated with a top coat of nail polish to seal and complete the look. The Dashing Diva Get the Look All in One Nail Design Kit is a good, put up in a set, for retail sale, and as a result, the kit is classified in accordance with General Explanatory Section Note 1 to Section VII.&&&&The plastic shapes provide the essential character of the kit, and they meet the requirements of Note 2 to Section VII, General Explanatory Section Note 2 to Section VII, and Explanatory Notes to heading 39.19.&&&&Since the plastic shapes meet the requirements mentioned above, they cannot be excluded from classification under Chapter 39 based on an example provided in the Explanatory Notes to heading 39.19, which provides guidance with respect to the goods that can be classified under that heading.&&&&Also, General Explanatory Notes to Chapter 39, exclusionary note (c) does not apply because it has been determined that the goods are classified under heading 39.19. Furthermore, General Explanatory Notes to Chapter 49, third paragraph reads:&&&&"Goods of heading 39.18, 39.19, 48.14 or 48.21 are also excluded from this Chapter, even if they are printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods."&&&&Based on the above, the Dashing Diva Get the Look All in One Nail Design Kit is classified under heading Chapter 39.19, more specifically, under classification number 3919.90.00.90 in accordance with GIR 3 (b).&&