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The tariff classification of a costume wig from China.
Issued March 24, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N262837 (March 24, 2015)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The wig 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, ears and back of the neck. The flimsy wig is also available in green, pink, or white with black, and is not constructed for repetitive use.
CBP rationale
The applicable subheading for style number 16046 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.
Full text
N262837 March 24, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a costume wig from China. Dear Ms. Benedetto: In your letter dated March 16, 2015, you requested a tariff classification ruling. The sample submitted, identified as style number 16046, the Morticia Witch Wig, is a black costume wig with purple streaks that is made of 100% synthetic fibers. The wig 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, ears and back of the neck. The flimsy wig is also available in green, pink, or white with black, and is not constructed for repetitive use. The applicable subheading for style number 16046 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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