Nail Art Airbrush System generally includes the following: AIRBRUSH, COMPRESSOR W/ AIR HOSE AND AIR FILTER, BOTTLES OF NAIL ART COLOR, DESIGN STENCIL, ASSORTED MASKS, TOP COAT, BASE COAT, VARNISH, CLEANER AND A GETTING STARTED VIDEO.
Analysis and Justification
It has been determined by the Classification Committee that the airbrush of heading 84.24 and the compressor of heading 84.14 are the key components of the system in terms of function and value. Hence, General Interpretative Rule 3(c) of the Harmonized System is applicable where the item shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Decision
In accordance with General Interpretative Rule 3 (c) of the Harmonized System, Nail Art System consisting ofthe aboveis classified under heading 8424.20 of the Customs Tariff.
Issued by the Customs & Excise Department on February 22, 2010
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