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The tariff classification of costume wigs from China
Issued April 25, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 808632 (April 25, 1995)
Tariff classification
HTS codes: 9505.90.6090
Headings: 9505
Product description
Each wig is made of 100% acrylic fibers. The "Pageboy Wig", style #640557, "Beehive Wig", style #602987 and "Cheerleader Wig", style #603654 are flimsy in construc- tion. The layers of hair are spaced between 1 and 2 centimeters apart. The wigs do not possess the fine quality workmanship of wigs used for cosmetic purposes. With your permission, style #603654 will be retained in this office for instructional use. The remaining samples will be returned as requested.
CBP rationale
The applicable subheading for the costume wigs will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other.
Full text
NY 808632 April 25, 1995 CLA-2-95:N:N8:225 808632 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. Samuel Pontieri Alpha International 40 Parker Road, Suite 201 Elizabeth, N.J. 07207 RE: The tariff classification of costume wigs from China Dear Mr. Pontieri: In your letter dated March 27, 1995, you requested a tariff classification ruling. Three samples of costume wigs were submitted with your inquiry. Each wig is made of 100% acrylic fibers. The "Pageboy Wig", style #640557, "Beehive Wig", style #602987 and "Cheerleader Wig", style #603654 are flimsy in construc- tion. The layers of hair are spaced between 1 and 2 centimeters apart. The wigs do not possess the fine quality workmanship of wigs used for cosmetic purposes. With your permission, style #603654 will be retained in this office for instructional use. The remaining samples will be returned as requested. The applicable subheading for the costume wigs will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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