&&The "Press-On Nails, Item #034" consists of 12 plastic self-adhesive press-on nails decorated with pictures of hearts, rainbows and owls, one pink emery board, and 40 nail decals. These items are packaged in a box that resembles a purse with a ribbon for the handle and a clear plastic viewing window. The inside casing is molded into compartments to hold the pieces in place. The packaging shows intended age of use is 6+, and "Easy & Safe for Kids".

&&In the request for the ruling, it was suggested the good be classified under tariff classification number is 9503.00.90.79. In response to this, the provisions of Legal Note 4 to Chapter 95 apply in this case. Legal Note 4 provides that heading 95.03 applies where articles of this heading are combined with one or more items, which if presented separately would be classified in other headings, where the goods are put up together for retail sale, and where the combinations have the essential character of toys.&&&&In addition, the General Explanatory Notes to heading 95.03 indicate that collections of articles, the individual items of which if presented separately would be classified in other headings, are classified in this heading when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets).&&&&While the items are packaged in a box that resembles a purse and are put up together for retail sale, the good as a whole fails to meet the requirements of the above mentioned Legal Note and Explanatory Notes (EN). The combination of components does not consist of any articles of heading 95.03 (plastic self-adhesive press-on nails 39.19, emery board 68.05 and nail decals 49.08), it is not put up in a form clearly indicating its use as a toy, and it does not have the essential character of a toy. As a result, the good does not meet the terms of heading 95.03, and is therefore cannot be classified in that heading.&&&&General Explanatory Notes to Section VII, Section Note 1, reads, in part; "It should be noted that goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VII, intended to be used successively without prior mixing, are not covered by Note 1 to this Section. Such goods put up for retail sale are to be classified by application of the General Interpretative Rules (GIR)(generally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be classified separately."&&&&Since the good consists of articles put up together for retail sale, and it is not classified in heading 95.03, its classification is determined by application of GIR 3 (b). In this instance, the plastic self-adhesive press-on nails give the good its essential character. In accordance with Legal Note 2 to Section VII, heading 39.19 provides for "plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods".&&&&Based on the information provided, the plastic self-adhesive press-on nails meet the terms of heading 39.19, which provides for "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls."&&