10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a costume wig from China
Issued July 11, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H82348 (July 11, 2001)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The wig is composed of synthetic fibers and is designed to resemble a “Fifties” hairstyle. The layers of hair are spaced between 1 and 2 centimeters apart.
CBP rationale
The applicable subheading for the “Pompadour Wig”, item #116974, 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 H82348 July 11, 2001 CLA-2-95:RR:NC:SP:225 H82348 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a costume wig from China Dear Ms. Dion: In your letter dated June 6, 2001, received in this office on June 13, 2001, you requested a tariff classification ruling. A sample of the “Pompadour Wig”, item #116974, was submitted with your inquiry. The wig is composed of synthetic fibers and is designed to resemble a “Fifties” hairstyle. The layers of hair are spaced between 1 and 2 centimeters apart. You state in your letter that the product will be marketed and sold as a costume accessory for 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 “Pompadour Wig”, item #116974, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow H82348
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.