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NY I86323




September 26, 2002

CLA-2-95:RR:NC:SP:225 I86323

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2060; 9505.90.6000

Ms. Manly Mak
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 a hat with braids and costume wigs from China.

Dear Mr. Mak:

In your letter dated September 20, 2002, you requested a tariff classification ruling.

You submitted the following samples:

EPF-10314, Christina Braids, consists of a blue hat made of denim of 100 percent woven cotton with synthetic fiber braids stitched to the inside of the back of the hat. The braids are colored light brown, blue and pink and hang down approximately 20 inches.

EPF-10828, Wire Wig, is a “one size fits all” costume wig that consists of synthetic fiber curly black hair attached to a form fitting elastic cap. The black hair is decorated with twenty thin braids. The braid covers black wire ties that measure approximately 6 inches long and are knotted in such a way that the braids protrude from the curly hair. The wig is intended for use as a costume for the Halloween holiday.

EPF-10907, Puppy, is a “one size fits all” costume wig that consists of synthetic fiber white hair attached to a form fitting elastic cap, and decorated with two synthetic fiber black “ears” that measure approximately 4-1/2 inches in width and 8 inches in length. The ears are shaped to resemble dog’s ears, giving the wearer a dog-like appearance. The wig is intended for use as a costume for the Halloween holiday.

EPF-10905, Kitties, is a “one size fits all” costume wig that consists of synthetic fiber light brown hair attached to a form fitting elastic cap, and decorated with two protruding synthetic fiber ears that measure approximately 2-1/2 inches in height and 1-7/8 inches in width. The ears are shaped to resemble cat’s ears, giving the wearer a cat-like appearance. The wig is intended for use as a costume for the Halloween holiday.

The applicable subheading for EPF-10314, Christina Braids, will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, felt or other textile fabric,whether or not lined or trimmed: Other: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other.” The rate of duty will be 7.6 percent ad valorem. The textile category designation is 359.

China is a member of the World Trade Organization (WTO), and the hat is not subject to quota or the requirements of a visa.

The applicable subheading for EPF-10828, Wire Wig, EPF-10907, Puppy, and EPF-10905, Kitties, will be 9505.90.6000, 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 keeping the wigs for training purposes.

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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