L81002 L8 Ruling Active

The tariff classification of switches/falls from Hong Kong.

Issued December 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6704.19.0000

Headings: 6704

Product description

Item EPF21617 Color Streaks Fall is a switch/fall with color streaks that attaches with a plastic comb. Item EPF-24463, Dreadlock is designed as dreadlocks and attaches with elastic band.

CBP rationale

The applicable subheading for Items EPF-21617 and 24463 will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials…Of synthetic textile materials: Other.

Full text

NY L81002 December 3, 2004 CLA-2-67:RR:NC:3:353 L81002 CATEGORY: Classification TARIFF NO.: 6704.19.0000 Ms. Theresa Lee Evergreen Products Factory Ltd. 11/F Chiap Luen Ind., Bldg. 30-32 Kung Yip St. Kwai Chung, Hong Kong RE: The tariff classification of switches/falls from Hong Kong. Dear Ms. Lee: In your letter dated November 17, 2005 you requested a tariff classification ruling. Two samples of switches/falls composed of synthetic textile material were submitted with your request. Item EPF21617 Color Streaks Fall is a switch/fall with color streaks that attaches with a plastic comb. Item EPF-24463, Dreadlock is designed as dreadlocks and attaches with elastic band. The applicable subheading for Items EPF-21617 and 24463 will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials…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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