K81033 K8 Ruling Active

The tariff classification of extensions from China.

Issued November 24, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6704.19.0000

Headings: 6704

Product description

Styles EPF-15323, 15355, 15306, 15309 and 15312 are hair extensions made of 95% synthetic fiber with a 5% steel clip. The hair extensions attach to the hair by means of a clip. Style EPF-15323 is colored bright orange and yellow, EPF-15355, brown braid, style EPF-15306, strands of purple and black, EPF-15309, braided bright yellow and EPF-15312, pale purple with plastic beads.

CBP rationale

The applicable subheading for the hair extensions will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Wigs, …switches and the like…Of synthetic textile materials: Other.

Full text

NY K81033 November 24, 2003 CLA-2-67:RR:NC:3:353 K81033 CATEGORY: Classification TARIFF NO.: 6704.19.0000 Ms. Theresa Lee Evergreen Products Factory Ltd. 11/FA, Chiap Luen Ind. Bldg., 30-32 Kung Yip St. Kwai Chung, H.K. RE: The tariff classification of extensions from China. Dear Ms. Lee: In your letter dated October 30, 2003 you requested a tariff classification ruling. Five samples of hair extensions were submitted with your request. Styles EPF-15323, 15355, 15306, 15309 and 15312 are hair extensions made of 95% synthetic fiber with a 5% steel clip. The hair extensions attach to the hair by means of a clip. Style EPF-15323 is colored bright orange and yellow, EPF-15355, brown braid, style EPF-15306, strands of purple and black, EPF-15309, braided bright yellow and EPF-15312, pale purple with plastic beads. The applicable subheading for the hair extensions will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Wigs, …switches and the like…Of synthetic textile materials: 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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