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NY K82732




February 11, 2004
CLA-2-95:RR:NC:SP:225 K82732

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 24” Wig Assortment” from China.

Dear Ms. McKay:

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

You submitted a sample and photographs of a “Promotional 24” Wig Assortment” intended for use as costumes for the Halloween holiday.

Item #5176000, “Black Wig 24 Inch Long”, is a wig made of 100% polyethylene and is flimsy in construction. The wig features black straight “hair” that measures approximately 24 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 bust length on the side and back.

Item #5176001, “Grey Wig 24 Inch Long”, is a wig made of 100% polyethylene and is flimsy in construction. The wig features gray straight “hair” that measures approximately 24 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 bust length on the side and back.

Item #5176002, “Blonde Wig 24 Inch Long”, is a wig made of 100% polyethylene and is flimsy in construction. The wig features blonde straight “hair” highlighted with white streaks that measures approximately 24 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 bust length on the side and back.

Item #5176003, “White Wig 24 Inch Long”, is a wig made of 100% polyethylene and is flimsy in construction. The wig features white straight “hair” highlighted with white streaks that measures approximately 24 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 bust length on the side and back.

Item #5176004, “Black with White Streaks 24 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 24 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 bust 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 sample is being returned upon your request.

The applicable subheading for the “Promotional 24” Wig Assortment” (Item #5176000, “Black Wig 24 Inch Long”, Item #5176001, “Grey Wig 24 Inch Long”, Item #5176002, “Blonde Wig 24 Inch Long”, Item #5176003, “White Wig 24 Inch Long”, and Item #5176004, “Black with White Streaks 24 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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