Customs - Classification of Artificial fingernails, Coconut Water
Legal Corner Icon — the image was hosted by the publisher and was not captured.WHERE do you classify artificial fingernails? Yes artificial fingernails! The WCO Harmonized System Committee (57th Session - March 2016) considered this question and suggested that they should be classified under 3926.90.
The classification description is:
Fully-formed, decorated, artificial fingernails, of plastics. Users adhere the plastic fingernails to the top of their own fingernails by using glue. The artificial fingernails will remain in place for approximately 7 to 10 days, after which they are intended to be discarded .
The Committee suggests 2009.89 for Coconut Water as:
Coconut water obtained from green coconuts (99.95 %) with added sugar of 0.05 % (to control taste between different batches of coconuts). The water is naturally coconut flavoured. The water is bottled in 290 ml glass bottles with 24 bottles packed in a carton .
The humble waste collection bin also merited consideration by the august committee which described it as:
Waste collection bin in the form of a bucket, of plastics, with a capacity of 6.5 l. It has a lid, with an opening consisting of strips of plastics through which the waste is thrown, and a handle. This article is intended for the collection of sharp hospital waste (needles, syringes, scalpels, etc.) .
And classified it under 3924.90.
These decisions are to be implemented by the Member Countries. Maybe India will do it in the next budget.