The tariff classification of "Go-Go Wigs" from China.

NY J85029 June 2, 2003 CLA-2-95:RR:NC:SP:225 J85029 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Go-Go Wigs” from China. Dear Ms. Santos: In your letter dated May 21, 2003, you requested a tariff classification ruling. You have submitted an assortment of “Go-Go Wigs” identified as item number 186332. The wigs consist of straight textile strands attached to a form fitting filament cap. The filament cap has an elastic border that stretches to accommodate various head sizes. When worn, the wig covers the forehead in the front and reaches approximately waist-length on the side and back. The wigs will be imported in pink, blue, and purple colors and are intended for use as costumes for the Halloween holiday. Your samples are being returned as requested. The applicable subheading for the “Go-Go Wigs” identified as item number 186332 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