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NY K83293




February 23, 2004
CLA-2-95:RR:NC:SP:225 K83293

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 wig assortments from China.

Dear Ms. McKay:

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

You submitted samples of a Shimmering Wig Assortment and an Afro Wig Assortment.

Item number 5179016, 24” Red Shimmer Wig, is a wig made of 100% polyethylene. The wig features vibrant straight red “hair” that measures approximately 24 inches in length and is decorated with attached strands of silver tinsel. 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 5179017, 24” Black Shimmer Wig, is a wig made of 100% polyethylene. The wig features vibrant straight black “hair” that measures approximately 24 inches in length and is decorated with attached strands of silver tinsel. 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 5179018, 24” Purple Shimmer Wig, is a wig made of 100% polyethylene. The wig features vibrant straight purple “hair” that measures approximately 24 inches in length and is decorated with attached strands of silver tinsel. 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 5179020, 22” Pink Giant Afro Wig, is a wig made of 100% polyethylene. The wig features vibrant pink “hair” that measures approximately 22 inches in length and is shaped in the form of an afro. 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 shoulder length on the sides and back.

Item number 5179021, 22” Polka Dot Giant Afro Wig, is a wig made of 100% polyethylene. The wig features vibrant yellow hair with black polka dots that measures approximately 22 inches in length and is shaped in the form of an afro. 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 shoulder length on the sides and back.

Item number 5179022, 22” Black Giant Afro Wig, is a wig made of 100% polyethylene. The wig features vibrant black “hair” that measures approximately 22 inches in length and is shaped in the form of an afro. 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 shoulder length on the sides and back.

Item number 5179023, Short Black Afro Wig, is a wig made of 100% polyethylene. The wig features vibrant straight purple “hair” that is shaped in the form of an afro. 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 collar length on the sides and back.

The Shimmer Wig Assortment and the Afro Wig Assortment do not possess the fine quality workmanship demanded of wigs used for cosmetic purposes, and are all marketed as costumes for the Halloween holiday.

Your samples are being returned upon your request.

The applicable subheading for the Shimmer Wig Assortment (Item number 5179016, 24” Red Shimmer Wig, Item number 5179017, 24” Black Shimmer Wig, and Item number 5179018, 24” Purple Shimmer Wig), and the Afros Assortment (Item number 5179020, 22” Pink Giant Afro Wig, Item number 5179021, 22” Polka Dot Giant Afro Wig, Item number 5179022, 22” Black Giant Afro Wig, and Item number 5179023, Short Black Afro 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.

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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