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NY K82731




February 11, 2004
CLA-2-95:RR:NC:SP:225 K82731

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Annalee C. McKay
Mario Chiodo Studios
70 Washington Street, Suite 425
Oakland, CA 94607

RE: The tariff classification of a “Promotional 60” Wig Assortment” from China.

Dear Ms. McKay:

In your letter dated January 30, 2004, you requested a tariff classification ruling.

You submitted samples and photographs of a “Promotional 60” Wig Assortment” intended for use as costumes for the Halloween holiday.

Item #5176005, “Blonde Wig 60 Inch Long”, is a wig made of 100% polyethylene and is flimsy in construction. The wig features blonde straight “hair” that measures approximately 60 inches in length that 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 in the front and reaches approximately waist-length on the side and back.

Item #5176006, “Black Wig 60 Inch Long”, is a wig made of 100% polyethylene and is flimsy in construction. The wig features black straight “hair” that measures approximately 60 inches in length that 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 in the front and reaches approximately waist-length on the side and back.

Item #5176007, “Black Wig with White Streaks 60 Inch Long”, is a wig made of 100% polyethylene and is flimsy in construction. The wig features black straight “hair” highlighted with white streaks that measures approximately 60 inches in length that 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 in the front and reaches approximately waist-length on the side and back.

The wigs do not possess the fine quality workmanship demanded of wigs used for cosmetic purposes, and are all marketed for Halloween to help create the image depicted on the cardboard insert inside each polybag packaging.

Your samples are being returned as requested.

The applicable subheading for the “Promotional 60” Wig Assortment” (Item #5176005, “Blonde Wig 60 Inch Long”, Item #5176006, “Black Wig 60 Inch Long”, and Item #5176007, “Black Wig with White Streaks 60 Inch Long”,) 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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