The tariff classification of wigs from China.

N300865 October 4, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of wigs from China. Dear Ms. Tsiavos: In your letter dated October 1, 2018, you requested a tariff classification ruling. You submitted photographs and a sample of item number 92221 - Twisted Clown Wig – Adult Size, which is an assortment of flimsy clown wigs. Each flimsy wig consists of a 100% polyvinyl chloride headpiece to which is attached green, red or blue hair, depending upon style. The attached hair sticks straight up in the middle and protrudes wildly out the sides of the headpiece. These wigs lack the fine quality workmanship of wigs used for cosmetic purposes and are not intended for repetitive use. Your sample is being returned as requested. The applicable subheading for item number 92221 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 https://hts.usitc.gov/current. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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, Steven A. Mack Director National Commodity Specialist Division