The tariff classification of wig assortments from China.

NY K83201 February 17, 2004 CLA-2-95:RR:NC:SP:225 K83201 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Annalee C. McKay Mario Chiodo Studios 70 Washington Street, Suite 425 Oakland, CA 94607 RE: The tariff classification of wig assortments from China. Dear Ms. McKay: In your letter dated January 30, 2004, you requested a tariff classification ruling. You submitted samples of an assortment of Bouffant Wigs and an assortment of Rocker Wigs. Item number 5179027, Bouffant Bob Wig Pink, is a wig made of 100% polyethylene. The wig features vibrant pink “hair” that measures approximately 12 inches in length and drapes inward toward the neck. The “hair” is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. The wig has a pink headband sewn in front to help achieve a “puffed out” bouffant look. When worn, the wig covers the forehead in the front and reaches approximately shoulder length on the sides and back. Item number 5179028, Bouffant Bob Wig Blue, is a wig made of 100% polyethylene. The wig features vibrant blue “hair” that measures approximately 12 inches in length and drapes inward toward the neck. The “hair” is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. The wig has a blue headband sewn in front to help achieve a “puffed out” bouffant look. When worn, the wig covers the forehead in the front and reaches approximately shoulder length on the sides and back. Item number 5179029, Bouffant Bob Wig Lemon, is a wig made of 100% polyethylene. The wig features vibrant lemon colored “hair” that measures approximately 12 inches in length and drapes inward toward the neck. The “hair” is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. The wig has a yellow headband sewn in front to help achieve a “puffed out” bouffant look. When worn, the wig covers the forehead in the front and reaches approximately shoulder length on the sides and back. Item number 5179033, Blonde Rocker Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features blonde stringy “hair” that measures approximately 12 inches in length. The “hair” is spiked all over on top and is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. When worn, the wig covers the forehead in the front and reaches approximately shoulder length on the sides and back. Item number 5179034, Black Rocker Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features black stringy “hair” that measures approximately 12 inches in length. The “hair” is spiked all over on top and is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. When worn, the wig covers the forehead in the front and reaches approximately shoulder length on the side and back. The Rocker Wigs do not possess the fine quality workmanship demanded of wigs used for cosmetic purposes, and are all marketed as costumes for the Halloween holiday. Your samples are being returned upon your request. The applicable subheading for the Bouffant Wigs (Item number 5179027, Bouffant Bob Wig Pink, Item number 5179028, Bouffant Bob Wig Blue, and Item number 5179029, Bouffant Bob Wig Lemon), and the Rocker Wigs (Item number 5179033, Blonde Rocker Wig, and Item number 5179034, Black Rocker 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