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NY K82955




February 11, 2004
CLA-2-95:RR:NC:SP:225 K82955

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6704.11.0000

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

RE: The tariff classification of a “Character 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 “Character Wig Assortment” intended for use as costumes for the Halloween holiday.

Item number 5179005, Clown Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features yellow, blue, purple, green, pink, red and violet “hair” 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 neck length on the sides and back.

Item number 5179006, Blonde Bombshell Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features platinum blonde “hair” 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 neck length on the sides and back.

Item number 5179007, Vampiress Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features black “hair” 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 sides and back.

Item number 5179008, Pompadour Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features black “hair” piled up in a slicked-back pompadour style with long sideburns. The “hair” 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 neck length on the sides and back.

Item number 5179009, Rasta Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features black braided “hair” that is tied at the ends. The “hair” 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 sides and back.

Item number 5179012, Eyeball Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features vibrant pink “hair” attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. The wig is decorated with plastic eyeballs attached to the “hair.” When worn, the wig covers the forehead in the front and reaches approximately shoulder length on the sides and back.

Item number 5179013, Flapper Wig, is a wig made of 100% polyethylene that features black “hair” cut neck length in a flapper style of the 1920s. The “hair” 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 jaw length on the sides and back. This wig is excluded from classification under subheading 9505 by Explanatory Note 9505 (A)(3), and will be classified under subheading 6704 as an article of pastiche.

Item number 5179015, Devil Wig with Horns, is a wig made of 100% polyethylene and is flimsy in construction. The wig features red “hair” attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. The wig is decorated with an attached pair of plastic red horns. When worn, the wig covers the forehead in the front and reaches approximately jaw length on the sides and back.

Item number 5179019, Queen Bee Wig, is a wig made of 100% polyethylene and is flimsy in construction. The wig features “hair” stacked in horizontal “stripes” of yellow and black to mimic a beehive appearance. The hair is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. The wig is decorated with an attached pair of plastic antennae in front and a plastic bee head with red eyes on top. When worn, the wig covers the forehead in the front and reaches approximately neck length on the sides and back.

The wigs (with the exception of Item number 5179013, Flapper Wig,) 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 upon your request.

The applicable subheading for the “Character Wig Assortment” (Item number 5179005, Clown Wig, Item number 5179006, Blonde Bombshell Wig, Item number 5179007, Vampiress Wig, Item number 5179008, Pompadour Wig, Item number 5179009, Rasta Wig, Item number 5179012, Eyeball Wig, Item number 5179015, Devil Wig with Horns, Item number 5179019, and Queen Bee Wig,) 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.

The applicable subheading for Item number 5179013, Flapper Wig, will be 6704.11.0000, HTS, which provides for “Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included: Of synthetic textile materials: Complete wigs.” The rate of duty will be free.

We are unable to rule on Item number 5179011, Egyptian Wig, without a sample of the item.

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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