10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

C89654 C8 Ruling Active

The tariff classification of a costume wig from China

Issued July 23, 1998 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

C8 C89654 (July 23, 1998)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The tariff classification of a costume wig from China

CBP rationale

The applicable subheading for the "Black & Platinum Wig," item #657395, will be 9505.90.6000, 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.

Full text

NY C89654 July 23, 1998 CLA-2-95:RR:NC:SP:225 C89654 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Dawn Bialy The Paper Magic Group, Inc. 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a costume wig from China Dear Ms. Bialy: In your letter dated June 24, 1998 you requested a tariff classification ruling. The submitted article, item #657395, is called a "Black & Platinum Wig." The wig is made of 100% polyethylene and is flimsy in construction. The layers of hair are spaced between 1 and 2 centimeters apart. It will be imported in a cellophane bag with an insert that pictures a model wearing the wig. The item is intended for use on Halloween. The wig does not possess the fine quality workmanship of a wig used for cosmetic purposes. Your sample is being returned as requested. The applicable subheading for the "Black & Platinum Wig," item #657395, will be 9505.90.6000, 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. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow C89654

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.