I83381 I8 Ruling Active

The tariff classification of 5 Assorted Halloween Wigs from China.

Issued July 3, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The submitted assortment, Item #W79D7022, 5 Assorted Halloween Wigs, consists of an assortment of “one size fits all” wigs (Vampire Wig, Devil Wig, Witch Wig with Glow in the Dark Streaks, Rainbow Clown Wig, and Blonde Glamour Wig). The Vampire Wig is a black haired polyester wig attached to a form fitting cap that gives a brushed back “widow’s peak” look. The Devil Wig is a red and black haired polyester wig attached to a form fitting cap and decorated with two black horns that measure approximately 6 inches in height. The Witch Wig with Glow in the Dark Streaks is a black haired polyester wig attached to a form fitting cap whose hair measures approximately 26 inches in length and is decorated with white streaks that glow in the dark. The Rainbow Clown Wig is a red, yellow, blue, and green polyester wig attached to a form fitting cap. The Blonde Glamour Wig is a yellow haired polyester wig attached to a form fitting cap. The wigs do not possess the fine quality workmanship demanded of wigs used for cosmetic purposes, and are all marketed for Halloween to help create the image (Vampire, Devil, Witch, Clown, and Glamour Blonde) identified on the packaging.

CBP rationale

The applicable subheading for Item #W79D7022, 5 Assorted Halloween Wigs, 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 I83381 July 3, 2002 CLA-2-95:RR:NC:SP:225 I83381 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of 5 Assorted Halloween Wigs from China. Dear Ms. Liu: In your letter dated June 20, 2002, you requested a tariff classification ruling. The submitted assortment, Item #W79D7022, 5 Assorted Halloween Wigs, consists of an assortment of “one size fits all” wigs (Vampire Wig, Devil Wig, Witch Wig with Glow in the Dark Streaks, Rainbow Clown Wig, and Blonde Glamour Wig). The Vampire Wig is a black haired polyester wig attached to a form fitting cap that gives a brushed back “widow’s peak” look. The Devil Wig is a red and black haired polyester wig attached to a form fitting cap and decorated with two black horns that measure approximately 6 inches in height. The Witch Wig with Glow in the Dark Streaks is a black haired polyester wig attached to a form fitting cap whose hair measures approximately 26 inches in length and is decorated with white streaks that glow in the dark. The Rainbow Clown Wig is a red, yellow, blue, and green polyester wig attached to a form fitting cap. The Blonde Glamour Wig is a yellow haired polyester wig attached to a form fitting cap. The wigs do not possess the fine quality workmanship demanded of wigs used for cosmetic purposes, and are all marketed for Halloween to help create the image (Vampire, Devil, Witch, Clown, and Glamour Blonde) identified on the packaging. The applicable subheading for Item #W79D7022, 5 Assorted Halloween Wigs, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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