K82212 K8 Ruling Active

The tariff classification of a "Giggles Green Wig" from China.

Issued January 6, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a “Giggles Green Wig” identified as style number IM1065. The wig consists of strands of green synthetic hair made of 100 percent polyester that are attached to a form fitting filament inner 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 the neck in the back. Sewn to the top of the wig is an orange and yellow 100 percent nylon conical hat. The wig will be imported for use as a costume for the Halloween holiday. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Giggles Green Wig” identified as style number IM1065 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 K82212 January 6, 2004 CLA-2-95:RR:NC:SP:225 K82212 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Anna Maria Salas Rogalski Disguise™ Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a “Giggles Green Wig” from China. Dear Ms. Salas Rogalski: In your letter dated December 22, 2003, you requested a tariff classification ruling. You submitted a sample of a “Giggles Green Wig” identified as style number IM1065. The wig consists of strands of green synthetic hair made of 100 percent polyester that are attached to a form fitting filament inner 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 the neck in the back. Sewn to the top of the wig is an orange and yellow 100 percent nylon conical hat. The wig will be imported for use as a costume for the Halloween holiday. Your sample is being returned as requested. The applicable subheading for the “Giggles Green Wig” identified as style number IM1065 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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