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April 5, 1999

CLA-2-95:RR:NC:SP:225 D89253

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Samuel Pontieri
Alpha International
40 Parker Road, Suite 201
Elizabeth, N.J. 07207

RE: The tariff classification of a costume wig from Taiwan

Dear Mr. Pontieri:

In your letter dated March 9, 1999, you requested a tariff classification ruling on behalf of Spencer Gifts Inc.

A sample of a blond wig, in a short bob style, was submitted with your inquiry. The wig is representative of item numbers 581116, 581124, and 581132 which are constructed in the same fashion but vary in hair color. The wigs are made of 100% synthetic fibers. Layers of hair are spaced between one and two centimeters apart. The subject item does not possess the fine quality workmanship of wigs used for cosmetic purposes. Your sample is being returned as requested.

The applicable subheading for the short bob style wig, item numbers 581116, 581124, and 581132, 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 J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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