The tariff classification of a costume wig from China

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