&&The Cool Maker Activity Kit Go Glam Nail Printer # 6045483 is a kit that consists of 12 articles which are packaged together for retail sale: one nail stamper, five pattern pods (cartridges), two water based nail polishes, one water based top coat, one nail stamper bag, one nail file and one instruction sheet. The goods are marketed and sold as a nail decorating activity kit for children eight years of age and older.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 9503.00.90.79. This tariff classification number is correct.&&&&The nail stamper and the pattern pods (cartridges) are classifiable as “Other toys” under heading 95.03 because they are toys essentially intended for the amusement of children. The water based nail polishes, water based top coat, nail stamper bag with nail file with which they are packaged are classifiable in different headings than the nail stamper and the pattern pods.&&&&General Interpretative Rule 3 (GIR 3) addresses the classification of goods that cannot be classified by the application of the preceding rules. The goods cannot be classified by reference to GIR 3 (a). GIR 3(b) states about goods put up in sets for retail sale which cannot be classified by reference to the preceding GIRs, that they shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.&&&&The Explanatory Notes to the Harmonized System state that for the purposes of GIR 3, the term “goods put up in sets for retail sale” means goods which consist of at least two different articles which are, prima facie, classifiable in different headings, which are both put up together to meet a particular need or carry out a specific activity, and put up in a manner suitable for sale directly to end users without repacking.&&&&The goods, being a kit for nail decorating, which is an activity for amusement, meet the conditions of these Explanatory Notes. The component which gives these goods put up in sets for retail their essential character is the nail stamper which is classified under tariff item 9503.00.90.&&