I83611 I8 Ruling Active

The tariff classification of a costume wig from China.

Issued July 18, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The wig is intended as a costume for Halloween to give the user a sheep or lamb-like appearance.

CBP rationale

The applicable subheading for Item #EPF-10309, Halloween Wig, 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 I83611 July 18, 2002 CLA-2-95:RR:NC:SP:225 I83611 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Christina Tam Evergreen Products Factory LTD. 11/F, Chiap Luen Ind. Bldg. 30-32 Kung Yip Street Kwai Chung, N.T. Hong Kong RE: The tariff classification of a costume wig from China. Dear Ms. Tam: In your letter dated July 8, 2002, you requested a tariff classification ruling. The sample submitted, Item #EPF-10309, Halloween Wig, is a “one size fits all” costume wig that consists of curly white synthetic “hair” and two black ears attached to a form fitting elastic cap. The wig is intended as a costume for Halloween to give the user a sheep or lamb-like appearance. The applicable subheading for Item #EPF-10309, Halloween Wig, 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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