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NY I85773




September 6, 2002

CLA-2-95:RR:NC:SP:225 I85773

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Helen Lam
Evergreen Products Factory LTD.
11/F, Chiap Luen Ind. Bldg.
30-32 Kung Yip Street
Kwai Chung, N.T.
Hong Kong

RE: The tariff classification of costume wigs from China.

Dear Ms. Lam:

In your letter dated August 27, 2002, you requested a tariff classification ruling.

You submitted the following costume wig samples:

EPF-10913, Grape, is a “one size fits all” costume wig that consists of straight blonde synthetic hair covered with curly purple synthetic hair and attached to a form fitting elastic cap. The purple hair is decorated with a green hair “stem” that gives the wig a grape-like appearance. The wig is intended as a costume for the Halloween holiday.

EPF-10919, Statue of Liberty, is a “one size fits all” costume wig that consists of curly neon green synthetic hair attached to a form fitting elastic cap. The hair is formed in tufts in front to form a “crown” that resembles the one worn by the Statue of Liberty. The wig is intended as a costume for the Halloween holiday.

EPF-10909, Strawberry, is a “one size fits all” costume wig that consists of straight red synthetic hair attached to a form fitting elastic cap. The red hair is decorated with a black hair “stem” that gives the wig a strawberry-like appearance. The wig is intended as a costume for the Halloween holiday.

EPF-10898, Flower, is a “one size fits all” costume wig that consists of straight blonde synthetic hair covered with neon pink and black synthetic hair and attached to a form fitting elastic cap. The pink hair is shaped to resemble flower petals and gives the wig a flower-like appearance. The wig is intended as a costume for the Halloween holiday.

EPF-10920, Snowman, is a “one size fits all” costume wig that consists of curly white synthetic hair attached to a form fitting elastic cap. The wig is decorated in the front with two black eyes and a black mouth that resembles the face of a snowman. The wig is intended as a costume for the Halloween holiday.

The applicable subheading for EPF-10913, Grape, EPF-10919, Statue of Liberty, EPF-10909, Strawberry, EPF-10898, Flower, and EPF-10920, Snowman, 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.

We are unable to issue a ruling on Item #EPF-10314, Christina Braids, without the following information: Please provide the material component breakdown and fiber content for both the braids and for the hat separately.

You have also included additional wigs and product information that we are returning to you. Please limit future binding ruling requests to five items per ruling letter. (See attached instructions for utilizing the Binding Rulings Program.) Should you still wish rulings on the additional wigs, please resubmit them (no more than five per request), along with their invoices.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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