N255851 N2 Ruling Active

The tariff classification of a wig stand with base from China

Issued August 26, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9618.00.0000

Headings: 9618

Product description

The wig stand contains realistic facial features and measures approximately 12” in height together with the base. The stand is constructed of 90% ABS plus 10% nylon while the base is made of 100% PVC.

CBP rationale

The applicable subheading for the wig stand with base will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tailors’ dummies and other mannequins.

Full text

N255851 August 26, 2014 CLA-2-96:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9618.00.0000 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a wig stand with base from China Dear Ms. Portillo: In your letter dated July 15, 2014, you requested a tariff classification ruling. A sample of the wig stand with base was received with your inquiry and will be returned as requested. The wig stand contains realistic facial features and measures approximately 12” in height together with the base. The stand is constructed of 90% ABS plus 10% nylon while the base is made of 100% PVC. The applicable subheading for the wig stand with base will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tailors’ dummies and other mannequins...” The rate of duty will be 4.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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