878036 87 Ruling Active

The tariff classification of a "Hair for Wig" from China.

Issued September 22, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9986

Headings: 6307

Product description

It is made of 100 percent modacrylic knit brushed pile fabric. It is rolled into a tube shape and held together by a single stitch. After importation, It will be glued onto the top part of a screw-on cap then placed on a tube. You mentioned that the article should be classifiable under subheading 6703.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like: Other. Heading 6703 provided for hair for wigs. Since instant merchandise is not hair for a wig this heading does not apply.

CBP rationale

The applicable subheading for the "Hair for Wig" will be 6307.90.9986, HTS, which provides for other made up articles.

Full text

NY 878036 SEPTEMBER 22, 1992 CLA-2-63:S:N:N3H:345 878036 CATEGORY: Classification TARIFF NO. 6307.90.9986 Ms. Carol A Garrity Import Coordinator Garrett-Hewett International, Inc. 147 Broadway Hawthorne, NY 10532 RE: The tariff classification of a "Hair for Wig" from China. Dear Ms. Garrity: In your letter dated September 1, 1992, you requested a tariff classification ruling. The sample submitted is a "Hair for Wig". It is made of 100 percent modacrylic knit brushed pile fabric. It is rolled into a tube shape and held together by a single stitch. After importation, It will be glued onto the top part of a screw-on cap then placed on a tube. You mentioned that the article should be classifiable under subheading 6703.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like: Other. Heading 6703 provided for hair for wigs. Since instant merchandise is not hair for a wig this heading does not apply. The applicable subheading for the "Hair for Wig" will be 6307.90.9986, HTS, which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. 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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